| Scrip Code | 500135 |
|---|---|
| NSE Symbol | EPL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE255A01020 |
| Name of company | EPL 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 | 04-08-2026 |
| 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 | Consolidated |
| 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 | Geographical |
| Description of single segment | |
| Start date and time of board meeting | 11-08-2026 13:04:00 |
| End date and time of board meeting | 11-08-2026 15:34:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,38,790.00 | 1,38,790.00 | |
| Other income | 360.00 | 360.00 | |
| Total income | 1,39,150.00 | 1,39,150.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 61,110.00 | 61,110.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,810.00) | (4,810.00) |
| (d) | Employee benefit expense | 27,970.00 | 27,970.00 |
| (e) | Finance costs | 2,910.00 | 2,910.00 |
| (f) | Depreciation, depletion and amortisation expense | 10,940.00 | 10,940.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 28,400.00 | 28,400.00 |
| Total other expenses | 28,400.00 | 28,400.00 | |
| Total expenses | 1,26,520.00 | 1,26,520.00 | |
| 3 | Total profit before exceptional items and tax | 12,630.00 | 12,630.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 12,630.00 | 12,630.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,990.00 | 1,990.00 |
| 8 | Deferred tax | 840.00 | 840.00 |
| 9 | Total tax expenses | 2,830.00 | 2,830.00 |
| 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 | 9,800.00 | 9,800.00 |
| 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 | 260.00 | 260.00 |
| 16 | Total profit (loss) for period | 10,060.00 | 10,060.00 |
| 17 | Other comprehensive income net of taxes | 3,240.00 | 3,240.00 |
| 18 | Total Comprehensive Income for the period | 13,300.00 | 13,300.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 9,860.00 | 9,860.00 | |
| Total profit or loss, attributable to non-controlling interests | 200.00 | 200.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 12,980.00 | 12,980.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 320.00 | 320.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 6,410.00 | 6,410.00 | |
| 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 | 3.08 | 3.08 | |
| Diluted earnings (loss) per share from continuing operations | 3.07 | 3.07 | |
| 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 | 3.08 | 3.08 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.07 | 3.07 | |
| 24 | Debt equity ratio | 0.2600 | 0.2600 |
| 25 | Debt service coverage ratio | 3.9500 | 3.9500 |
| 26 | Interest service coverage ratio | 5.4300 | 5.4300 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 3. EPL Limited (the 'Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes. The above consolidated financial results (the 'results') of the Group and its associate have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52(4) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (as amended) read with SEBI Master Circular SEBI/HO/DDHS/DDHS-PoD/P/CIR/2025/0000000137 dated 15 October 2025 (as amended). These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 11 August 2026. 4. Figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of full financial year ended 31 March 2026 and the published year-to-date figures for the nine months period ended 31 December 2025, which were subjected to limited review by the statutory auditors. 5. Exceptional items represent following: (i) The Government of India consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes ('New Labour Codes'), effective 21 November 2025. The Group assessed the estimated financial implication arising from implementation of New Labour Codes which resulted in an increase in gratuity and compensated absences liability arising out of past service cost by Rs. 6 million for the quarter ended 31 March 2026 and Rs. 59 million for the year ended 31 March 2026, primarily due to change in the definition of wages”. Considering the materiality, regulatory driven and non-recurring nature of this impact, the Group has presented it as exceptional item in these financial results. The Group continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. (ii) Due to closure of a factory unit in one of its subsidiary, the Group had incurred a cost of Rs. 67 million during the year ended 31 March 2026. (iii) The Board of Directors of the Holding Company, at its meeting held on 29 March 2026 approved the Scheme of amalgamation (by way of merger by absorption) of Indovida India Private Limited (“Indovida India”) with the Company and their respective shareholders on a going concern basis, under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and the rules framed thereunder read with the SEBI LODR Regulations and the relevant circulars issued by the Securities and Exchange Board of India, in consideration for the issuance and allotment of the equity shares of the Holding Company to the shareholders of Indovida India in accordance with the share exchange ratio stipulated in the Scheme (“Merger”). The Merger is currently subject to necessary statutory and regulatory approvals under the applicable laws. Owing to the proposed merger, the Group had incurred a cost of Rs. 156 million for the quarter and year ended 31 March 2026. 6. Pursuant to Employees Stock Options Scheme 2025, the Holding Company has granted 7,682 stock options during the quarter ended 30 June 2026. 7. During the quarter ended 30 June 2026, the Holding Company has allotted 49,816 equity shares of face value Rs. 2 each to option grantees upon exercise of stock options under the Holding Company's Employee Stock Option Scheme 2020. 8. Amounts shown as '0' in the above results represent value less than Rupee one million. |
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| Debt equity ratio | |
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| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | AMESA | 43,740.00 | 43,740.00 | ||||
| 2 | EAP | 36,020.00 | 36,020.00 | ||||
| 3 | AMERICAS | 37,920.00 | 37,920.00 | ||||
| 4 | EUROPE | 32,140.00 | 32,140.00 | ||||
| 5 | Unallocated | 0.0006 | 0.0006 | ||||
| 6 | Inter segmental elimination | (11,090.00) | (11,090.00) | ||||
| Total Segment Revenue | 1,38,790.00 | 1,38,790.00 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 1,38,790.00 | 1,38,790.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | AMESA | 4,760.00 | 4,760.00 | ||||
| 2 | EAP | 5,450.00 | 5,450.00 | ||||
| 3 | AMERICAS | 3,760.00 | 3,760.00 | ||||
| 4 | EUROPE | 1,540.00 | 1,540.00 | ||||
| 5 | Unallocated | (30.00) | (30.00) | ||||
| 6 | Inter segmental elimination | (300.00) | (300.00) | ||||
| Total Profit before tax | 15,180.00 | 15,180.00 | |||||
| i. Finance cost | 2,910.00 | 2,910.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (620.00) | (620.00) | |||||
| Profit before tax | 12,890.00 | 12,890.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | AMESA | 1,64,790.00 | 1,64,790.00 | ||||
| 2 | EAP | 1,26,620.00 | 1,26,620.00 | ||||
| 3 | AMERICAS | 1,27,240.00 | 1,27,240.00 | ||||
| 4 | EUROPE | 1,03,220.00 | 1,03,220.00 | ||||
| 5 | Unallocated | 29,040.00 | 29,040.00 | ||||
| 6 | Inter segmental elimination | (21,200.00) | (21,200.00) | ||||
| Total Segment Asset | 5,29,710.00 | 5,29,710.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 5,29,710.00 | 5,29,710.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | AMESA | 49,530.00 | 49,530.00 | ||||
| 2 | EAP | 46,800.00 | 46,800.00 | ||||
| 3 | AMERICAS | 27,020.00 | 27,020.00 | ||||
| 4 | EUROPE | 31,640.00 | 31,640.00 | ||||
| 5 | Unallocated | 90,740.00 | 90,740.00 | ||||
| 6 | Inter segmental elimination | (16,300.00) | (16,300.00) | ||||
| Total Segment Liabilities | 2,29,430.00 | 2,29,430.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 2,29,430.00 | 2,29,430.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement gains/(losses) on defined benefit plan | 10.00 | 10.00 |
| Total Amount of items that will not be reclassified to profit and loss | 10.00 | ||
| 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 | ||
| 1 | Exchange differences on translation of financial results of foreign operations | 3,230.00 | 3,230.00 |
| Total Amount of items that will be reclassified to profit and loss | 3,230.00 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 3,240.00 | 3,240.00 |