Integrated Filing — IndAS



General information about company

Scrip Code 532162
NSE Symbol JKPAPER
MSEI Symbol NOTLISTED
ISIN INE789E01012
Name of company JK PAPER 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 27-07-2026
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 Paper and Packaging Products
Start date and time of board meeting 27-07-2026   13:45:00
End date and time of board meeting 27-07-2026   16:15:00
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
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 01-04-2026 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 1,69,979.00 1,69,979.00
Other income 2,339.00 2,339.00
Total income 1,72,318.00 1,72,318.00
2 Expenses
(a) Cost of materials consumed 93,386.00 93,386.00
(b) Purchases of stock-in-trade 18,939.00 18,939.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,225.00) (4,225.00)
(d) Employee benefit expense 15,663.00 15,663.00
(e) Finance costs 3,083.00 3,083.00
(f) Depreciation, depletion and amortisation expense 7,599.00 7,599.00
(f) Other Expenses
1 Power,Fuel and Water 10,308.00 10,308.00
2 Others 12,365.00 12,365.00
Total other expenses 22,673.00 22,673.00
Total expenses 1,57,118.00 1,57,118.00
3 Total profit before exceptional items and tax 15,200.00 15,200.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,200.00 15,200.00
6 Tax expense
7 Current tax 3,441.00 3,441.00
8 Deferred tax 459.00 459.00
9 Total tax expenses 3,900.00 3,900.00
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 11,300.00 11,300.00
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 11,300.00 11,300.00
17 Other comprehensive income net of taxes 328.00 328.00
18 Total Comprehensive Income for the period 11,628.00 11,628.00
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 18,132.00 18,132.00
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 6.23 6.23
Diluted earnings (loss) per share from continuing operations 6.23 6.23
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 6.23 6.23
Diluted earnings (loss) per share from continuing and discontinued operations 6.23 6.23
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) NOTES: STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE,2026 1. Higher volume and enriched product mix have led to improved performance during the quarter. 2. Pursuant to Composite Scheme of Arrangement becoming effective, the comparative financial results for the Quarter ended 30th June 2025, have been restated. Further, the Company had issued and allotted 1,19,16,427 Equity Shares on 20th March 2026 in accordance with the Scheme and approval for the listing and trading of these equity shares was subsequently received from BSE Limited and the National Stock Exchange of India Limited, effective from 16th June 2026. 3. The Company has acquired additional stake of 15.40% in Borkar Packaging Private Limited (BPPL) during the quarter in line with the Share Purchase Subscription and Shareholders Agreement entered with them increasing its total shareholding to 87.36% of the total paid-up Equity Share Capital of BPPL. 4. The Company has commenced production of Hardwood Bleach Chemical Thermo-Mechanical Pulp (“BCTMP”) Plant at Unit CPM Gujarat, from 30th June 2026. 5. The figures for the previous periods have been rearranged, wherever necessary. The figures of the last quarter of the previous financial year ended 31st March,2026 are the balancing figures between audited figures for the full financial year and the restated year-to-date unaudited figures for the nine months period ended 31st December 2025 (post Scheme read with Note No. 2 above). The Company does not have any Exceptional Item to report for the current quarter. 6. The Company has only one reportable business segment namely ‘Paper and Packaging Products’. Segment reporting is given in Consolidated Financial Results. 7. These Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27th July,2026. Limited Review of these results has been carried out by the Auditors.



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 RE-MEASUREMENT GAIN / (LOSS) ON DEFINED BENEFIT PLANS (17.00) (17.00)
2 EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME 398.00 398.00
Total Amount of items that will not be reclassified to profit and loss 381.00
2 Income tax relating to items that will not be reclassified to profit or loss 53.00 53.00
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 328.00 328.00