Integrated Filing — IndAS



General information about company

Scrip Code 533208
NSE Symbol EMAMIPAP
MSEI Symbol NOTLISTED
ISIN INE830C01026
Name of company EMAMI PAPER MILLS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 22-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment The company has only one reportable business segment in which it operates i.e. paper and paperboard including newsprint. Hence no separate segment information is disclosed.
Start date and time of board meeting 22-07-2026   12:00:00
End date and time of board meeting 22-07-2026   12:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
During the reporting quarter, the disclosure for the default on loans and debt securities is not applicable to the Company.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 56,016.00 56,016.00
Other income 21.00 21.00
Total income 56,037.00 56,037.00
2 Expenses
(a) Cost of materials consumed 35,284.00 35,284.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 665.00 665.00
(d) Employee benefit expense 2,394.00 2,394.00
(e) Finance costs 1,696.00 1,696.00
(f) Depreciation, depletion and amortisation expense 1,293.00 1,293.00
(f) Other Expenses
1 Power and Fuel 3,400.00 3,400.00
2 Other Expenses 5,979.00 5,979.00
Total other expenses 9,379.00 9,379.00
Total expenses 50,711.00 50,711.00
3 Total profit before exceptional items and tax 5,326.00 5,326.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,326.00 5,326.00
6 Tax expense
7 Current tax 1,337.00 1,337.00
8 Deferred tax 128.00 128.00
9 Total tax expenses 1,465.00 1,465.00
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 3,861.00 3,861.00
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 3,861.00 3,861.00
17 Other comprehensive income net of taxes 119.00 119.00
18 Total Comprehensive Income for the period 3,980.00 3,980.00
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 1,210.00 1,210.00
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 6.21 6.21
Diluted earnings (loss) per share from continuing operations 5.69 5.69
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 6.21 6.21
Diluted earnings (loss) per share from continuing and discontinued operations 5.69 5.69
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above financial results of the company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 22nd day of July, 2026. The limited review of the results as required under Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, has been done by the Statutory Auditor of the Company. 2.The financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended. 3.The figures of the last quarter ended 31.03.2026 are the balancing figures between audited figures in respect of the full financial year ended 31.03.2026 and the unaudited published year to date figures up to third quarter ended 31.12.2025, which were subjected to Limited Review. 4.The Government of India has notified the four Labour Codes (“New Labour Codes”) effective from November 21, 2025. Based on the draft Central Rules and FAQs issued by the Ministry of Labour & Employment (MoLE), the Company has assessed the incremental impact on retiral obligations for the year ended 31.03.2026 at Rs.1.25 Crores and has disclosed the same as an Exceptional Item, in line with the best information presently available and consistent with the guidance issued by the Institute of Chartered Accountants of India. The Company will continue to monitor developments relating to the New Labour Codes and will give appropriate accounting effect, as necessary. 5.The company has only one reportable business segment in which it operates i.e. paper and paperboard including newsprint. Hence no separate segment information is disclosed. 6.The company does not have any subsidiary/ Associate/ Joint venture company (ies) as on 30th June 2026, hence requirement to submit consolidated financial statement is not applicable to the company. 7.Corresponding figures of the previous period have been regrouped/rearranged wherever necessary.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 Gain / (loss) on equity instrument through other comprehensive income 98.00 98.00
2 Remeasurement gain/(loss) on employees defined benefit plans 37.00 37.00
Total Amount of items that will not be reclassified to profit and loss 135.00
2 Income tax relating to items that will not be reclassified to profit or loss 16.00 16.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 119.00 119.00