Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol ESFL
MSEI Symbol NOTLISTED
ISIN INE0ITO01014
Name of company Essen Speciality Films Limited
Type of company SME
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 25-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-07-2026
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 Manufacturing of Plastic Products
Start date and time of board meeting 25-07-2026   14:30:00
End date and time of board meeting 25-07-2026   15:10:00
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
Disclosure for the defaults on loans and debt securities is not applicable to the Company as Company has not defaulted in payment of loans or debt securities during the quarter ended June 30, 2026



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 3,165.01 3,165.01
Other income 61.35 61.35
Total income 3,226.36 3,226.36
2 Expenses
(a) Cost of materials consumed 2,107.72 2,107.72
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (71.69) (71.69)
(d) Employee benefit expense 577.53 577.53
(e) Finance costs 58.89 58.89
(f) Depreciation, depletion and amortisation expense 96.16 96.16
(f) Other Expenses
1 Other Expenses 493.77 493.77
Total other expenses 493.77 493.77
Total expenses 3,262.38 3,262.38
3 Total profit before exceptional items and tax (36.02) (36.02)
4 Exceptional items 0.00 0.00
5 Total profit before tax (36.02) (36.02)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (72.31) (72.31)
9 Total tax expenses (72.31) (72.31)
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 36.29 36.29
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 36.29 36.29
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 36.29 36.29
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 2,483.90 2,483.90
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.15 0.15
Diluted earnings (loss) per share from continuing operations 0.15 0.15
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 0.15 0.15
Diluted earnings (loss) per share from continuing and discontinued operations 0.15 0.15
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 unaudited standalone financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company in their meeting held on July 25, 2026. The Statutory Auditors (peer reviewed) of the Company have carried out limited review of the unaudited standalone financial results for the quarter ended June 30, 2026. Their limited review report does not have any qualification/ modification. 2) These financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (‘Ind AS') - 34 ‘Interim Financial Reporting’, notified under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other, accounting principles generally accepted in India. 3) The company is engaged in the business of manufacturing of plastic and home décor products. The Company does not have more than one reportable segment in terms of Ind AS 108 hence segment wise reporting is not applicable. 4) In accordance with the provisions of Ind AS 110 - Consolidated Financial Statements, the requirement to prepare consolidated financial statements is not applicable to the Company, as the Company does not have any subsidiary, joint venture or associate company as on the date of reporting. 5) During the quarter ended March 31, 2026, the Company reversed an amount of Rs.67.22 lakhs previously recognized under Exceptional Items towards the estimated increase in gratuity and leave liabilities arising from the notified Labour Codes. The reversal was made consequent to the Company's reassessment that the detailed rules, clarifications and the effective date for implementation of the Labour Codes were yet to be notified and the related employee benefit obligations could not be reliably measured. Accordingly, no such exceptional item pertains to the quarter ended June 30, 2026. 6) The figures for the previous period have been restated/ regrouped/ reclassified, wherever necessary, in order to make them comparable. 7) Pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations), the aforesaid Standalone Financial Results may be accessed on the company’s website at www.essenspeciality.com and may also be accessed at the website of the stock exchange where shares of the company are listed at www.nseindia.com.



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
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
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