Integrated Filing — IndAS

General information about company
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	tManufacturing of Laminated Plastic Tubes and Laminates
Start date and time of board meeting	08-May-2025   15:15:00
End date and time of board meeting	08-May-2025   16:32:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	Yes
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-03-28
Indicate Company website link for updated RPT policy of the Company	https://www.eplglobal.com/wp-content/uploads/2025/04/Policy-on-Related-Party-Transaction.pdf
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
There was no default on Loans and Debt Securities of the Company.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	3167000000	13230000000
	Other income	293000000	1252000000
	Total income	3460000000	14482000000
2	Expenses
(a)	Cost of materials consumed	1517000000	6471000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	53000000	97000000
(d)	Employee benefit expense	394000000	1628000000
(e)	Finance costs	65000000	238000000
(f)	Depreciation, depletion and amortisation expense	278000000	1100000000
(f)	Other Expenses
1	Other Expenses	611000000	2668000000
	Total other expenses	611000000	2668000000
	Total expenses	2918000000	12202000000
3	Total profit before exceptional items and tax	542000000	2280000000
4	Exceptional items	0	0
5	Total profit before tax	542000000	2280000000
6	Tax expense
7	Current tax	-102000000	185000000
8	Deferred tax	7000000	-4000000
9	Total tax expenses	-95000000	181000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	637000000	2099000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	637000000	2099000000
17	Other comprehensive income net of taxes	-5000000	-10000000
18	Total Comprehensive Income for the period	632000000	2089000000
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	639000000	639000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		9642000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.99	6.59
	Diluted earnings (loss) per share from continuing operations	1.99	6.57
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	1.99	6.59
	Diluted earnings (loss) per share from continuing and discontinued operations	1.99	6.57
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For Note nos. 1 & 2, please refer the standalone financial results filed in pdf format. n n3. The above standalone financial results (the 'results') are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) specified under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 08 May 2025. n n4. Figures for the quarters ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited figures in respect of full financial year and the published year-to-date figures upto the third quarter of the relevant financial year, which were subjected to limited review by the statutory auditors. n n5. Amounts shown as '0' in the results represent value less than Rupee one million. n n6. Other income includes: Pls refer the standalone financial results filed in pdf format. n n7. The Board of Directors at its meeting held on 08 May 2025 has recommended a final dividend of Rs. 2.50 per equity share of Rs. 2 each fully paid up, subject to approval of shareholders at the ensuing shareholders meeting. n n8. Pursuant to Employees Stock Options Scheme 2020, the Company has granted 53,958 stock options during the quarter ended 31 March 2025. n n9. During the quarter ended 31 March 2025, the Company has allotted 8,37,675 equity shares of face value Rs. 2 each to option grantees upon exercise of stock options under the Company's Employees Stock Options Scheme 2020. n n10. Subsequent to the quarter ended 31 Mar 2025, the Company has made investment in a newly incorporated wholly owned subsidiary named 'EPL Packaging (Thailand) Co., Ltd'. n n11. The Company publishes standalone financial results along with the consolidated financial results. Accordingly, as per Ind AS 108 'Operating Segments', no disclosures related to the segments are presented in these results. n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	5574000000
	Capital work-in-progress	240000000
	Investment property	0
	Goodwill	1017000000
	Other intangible assets	103000000
	Intangible assets under development	40000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2718000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	50000000
	Total non-current financial assets	2768000000
	Deferred tax assets (net)	153000000
	Other non-current assets	536000000
	Total non-current assets	10431000000
2	Current assets
	Inventories	1455000000
	Current financial asset
	Current investments	250000000
	Trade receivables, current	2313000000
	Cash and cash equivalents	319000000
	Bank balance other than cash and cash equivalents	60000000
	Loans, current	0
	Other current financial assets	265000000
	Total current financial assets	3207000000
	Current tax assets (net)	0
	Other current assets	219000000
	Total current assets	4881000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15312000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	639000000
	Other equity	9642000000
	Total equity attributable to owners of parent	10281000000
	Non controlling interest
	Total equity	10281000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	887000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	118000000
	Total non-current financial liabilities	1005000000
	Provisions, non-current	191000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1196000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1479000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	115000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1408000000
	Total Trade payable	1523000000
	Other current financial liabilities	447000000
	Total current financial liabilities	3449000000
	Other current liabilities	219000000
	Provisions, current	167000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3835000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	5031000000
	Total equity and liabilites	15312000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Remeasurement gains/(losses) on defined benefit plan	-6000000	-17000000
2	Changes in fair value of equity investment through OCI	0	4000000
	Total Amount of items that will not be reclassified to profit and loss	-6000000	-13000000
2	Income tax relating to items that will not be reclassified to profit or loss	-1000000	-3000000
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	-5000000	-10000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2280000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			238000000
	Adjustments for decrease (increase) in inventories			36000000
	Adjustments for decrease (increase) in trade receivables, current			345000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			24000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1100000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-4000000
	Adjustments for dividend income			913000000
	Adjustments for interest income			27000000
	Adjustments for share-based payments			51000000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-292000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			27000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			585000000
	Net cash flows from (used in) operations			2865000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			213000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2652000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			595000000
	Other cash receipts from sales of equity or debt instruments of other entities			10092000000
	Other cash payments to acquire equity or debt instruments of other entities			10331000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			3000000
	Purchase of property, plant and equipment			1484000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			913000000
	Interest received			26000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			28000000
	Net cash flows from (used in) investing activities	-1348000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			191000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			7335000000
	Repayments of borrowings			6862000000
	Payments of lease liabilities			167000000
	Dividends paid			1526000000
	Interest paid			205000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1234000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			70000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			70000000
	Cash and cash equivalents cash flow statement at beginning of period			249000000
	Cash and cash equivalents cash flow statement at end of period			319000000