Integrated Filing — IndAS



General information about company

Scrip Code 502420
NSE Symbol ORIENTPPR
MSEI Symbol NOTLISTED
ISIN INE592A01026
Name of company ORIENT PAPER & INDUSTRIES 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 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-07-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 07-08-2026   14:50:00
End date and time of board meeting 07-08-2026   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 22,761.36 22,761.36
Other income 239.50 239.50
Total income 23,000.86 23,000.86
2 Expenses
(a) Cost of materials consumed 9,646.22 9,646.22
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (756.78) (756.78)
(d) Employee benefit expense 2,534.85 2,534.85
(e) Finance costs 659.25 659.25
(f) Depreciation, depletion and amortisation expense 1,467.40 1,467.40
(f) Other Expenses
1 Power & fuel expenses 5,166.83 5,166.83
2 Other expenses 5,369.74 5,369.74
Total other expenses 10,536.57 10,536.57
Total expenses 24,087.51 24,087.51
3 Total profit before exceptional items and tax (1,086.65) (1,086.65)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,086.65) (1,086.65)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (261.62) (261.62)
9 Total tax expenses (261.62) (261.62)
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 (825.03) (825.03)
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 (825.03) (825.03)
17 Other comprehensive income net of taxes 2,067.80 2,067.80
18 Total Comprehensive Income for the period 1,242.77 1,242.77
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 2,121.96 2,121.96
Face value of equity share capital 1 1
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 -0.39 -0.39
Diluted earnings (loss) per share from continuing operations -0.39 -0.39
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 -0.39 -0.39
Diluted earnings (loss) per share from continuing and discontinued operations -0.39 -0.39
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 were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on August 07, 2026. These financial results have been subjected to limited review by the Company's Statutory Auditors, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The figures for quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year ended 31 March 2026 and the published year to date figures upto the end of third quarter i.e., 31 December 2025, which were subject to Limited Review. 3. The Company had exercised the option permitted under Section 115BAA of the Income-tax Act, 1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019 in the quarter ended June 30, 2025. Accordingly, the Company had recognized current tax expense and remeasured its Deferred Tax Liabilities (net) basis the rate prescribed in the said section. The full impact of this change had been recognized in the quarter ended June 30, 2025. Consequently, “Tax expenses” for the quarter ended June 30,2025 and year ended March 31, 2026 includes a credit of Rs. 4,848.71 lacs and “Other comprehensive income” includes a charge of Rs. 525.91 lacs.



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)
1 Paper & Tissue 18,675.03 18,675.03
2 Chemicals 4,428.83 4,428.83
Total Segment Revenue 23,103.86 23,103.86
Less: Inter segment revenue 342.50 342.50
Revenue from operations 22,761.36 22,761.36
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper & Tissue (421.46) (421.46)
2 Chemicals 610.37 610.37
Total Profit before tax 188.91 188.91
i. Finance cost 659.25 659.25
ii. Other Unallocable Expenditure net off Unallocable income 616.31 616.31
Profit before tax (1,086.65) (1,086.65)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper & Tissue 1,31,177.06 1,31,177.06
2 Chemicals 8,679.59 8,679.59
Total Segment Asset 1,39,856.65 1,39,856.65
Un-allocable Assets 80,685.28 80,685.28
Net Segment Asset 2,20,541.93 2,20,541.93
4 Segment Liabilities
Segment Liabilities
1 Paper & Tissue 17,921.15 17,921.15
2 Chemicals 1,831.88 1,831.88
Total Segment Liabilities 19,753.03 19,753.03
Un-allocable Liabilities 52,723.97 52,723.97
Net Segment Liabilities 72,477.00 72,477.00
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 Items that will not be reclassified to statement of profit and loss (net) 2,143.47 2,143.47
Total Amount of items that will not be reclassified to profit and loss 2,143.47
2 Income tax relating to items that will not be reclassified to profit or loss 75.67 75.67
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 2,067.80 2,067.80





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 BSR & Co. LLP Yes 31-07-2028