Integrated Filing — IndAS



General information about company

Scrip Code 538961
NSE Symbol GENUSPAPER
MSEI Symbol NOTLISTED
ISIN INE949P01018
Name of company GENUS PAPER & BOARDS 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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 11-08-2026   11:00:00
End date and time of board meeting 11-08-2026   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
NA



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 21,871.81 21,871.81
Other income 1.09 1.09
Total income 21,872.90 21,872.90
2 Expenses
(a) Cost of materials consumed 14,562.75 14,562.75
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 479.27 479.27
(d) Employee benefit expense 860.02 860.02
(e) Finance costs 1,051.31 1,051.31
(f) Depreciation, depletion and amortisation expense 488.06 488.06
(f) Other Expenses
1 Others 4,073.78 4,073.78
Total other expenses 4,073.78 4,073.78
Total expenses 21,515.19 21,515.19
3 Total profit before exceptional items and tax 357.71 357.71
4 Exceptional items 0.00 0.00
5 Total profit before tax 357.71 357.71
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 5.34 5.34
9 Total tax expenses 5.34 5.34
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 352.37 352.37
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 352.37 352.37
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 352.37 352.37
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 2,571.26 2,571.26
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 0.14 0.14
Diluted earnings (loss) per share from continuing operations 0.14 0.14
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 0.14 0.14
Diluted earnings (loss) per share from continuing and discontinued operations 0.14 0.14
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 financial results of Genus Paper & Boards Limited (“the Company”) have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their meeting held on August 11, 2026. Limited review of these results as required under Regulation 33 of SEBI (LODR) Regulations, 2015, has been completed by the statutory auditors of the Company. The Statutory Auditor has issued an unqualified report thereon. 2.The above unaudited financial results of the Company have been prepared in accordance with Indian Accounting Standards (IND AS) prescribed under section 133 of The Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. 3.The figures for the quarter ended March 31, 2026 is balancing figures between the audited figures in respect of full financial year and year to date figures upto the third quarter for the respective year which were subject to limited review. 4.During the current quarter, a planned shutdown was taken for 16 days period for capex, overhauling and maintenance work at Moradabad Plant. 5.During the quarter, a fire broke out on May 24, 2026, at the Company’s raw material (waste paper & pulp) stock yard at the Muzaffarnagar plant which causes damage to the Company's Raw Material. The Company's claim with the insurance company for the losses suffered is under survey by the insurance company. The Company has recorded a loss of Rs. 1882.33 Lakhs towards inventory arising from such incident for the quarter ended June 30, 2026. Being the inventory was fully insured. The Company has also recognised the insurance claim receivable to the extent of aforesaid losses. The aforementioned losses and the corresponding credit arising from insurance claim receivable has been presented on a net basis (Rs. NIL) under exceptional items in these financial results. There are no disputes made by the insurance company against such claim till the date of these financial results. Further, the company is in process of determining its final claim for losses of inventory and losses incurred due to interruption of business and has accordingly not recorded any further claim arising therefrom at this stage.



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 Business 21,872.90 21,872.90
2 Strategic Investment Activity 0.00 0.00
Total Segment Revenue 21,872.90 21,872.90
Less: Inter segment revenue
Revenue from operations 21,872.90 21,872.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper Business 1,410.90 1,410.90
2 Strategic Investment Activity (1.88) (1.88)
Total Profit before tax 1,409.02 1,409.02
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 1,051.31 1,051.31
Profit before tax 357.71 357.71
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper Business 1,05,530.91 1,05,530.91
2 Strategic Investment Activity 6,916.94 6,916.94
Total Segment Asset 1,12,447.85 1,12,447.85
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,12,447.85 1,12,447.85
4 Segment Liabilities
Segment Liabilities
1 Paper Business 1,10,047.30 1,10,047.30
2 Strategic Investment Activity 2,400.55 2,400.55
Total Segment Liabilities 1,12,447.85 1,12,447.85
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,12,447.85 1,12,447.85
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Group has made significant strategic Investments in the past and has undertaken the said activity in a focused and organised manner. Effective April 01, 2020, the Board of Directors of the company has decided to recognize the ' Strategic Investment Division' as a seperate business division of the company with a dedicated team reporting directly to the senior management. Consequently, the Chief Opertaing Decision Maker (CODM) reviews the business as two operating segments in standalone financial statement namely ' Paper business' and 'Strategic Investment Activity'. In accordance with the core principles of Ind AS 108 Operating Segments, these have been considered as reportable segments of the company. 7.Previous year/period figures has been regrouped/reclassified, Wherever necessary to conform to those current year Classification.



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 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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00