EPL2024-07-012024-09-30 EPL2024-07-012024-09-30 EPL2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member EPL2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member EPL2024-09-30 EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue04Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue05Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue06Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue04Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue05Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue06Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults04Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults05Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults06Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults04Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults05Member EPL2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults06Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets04Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets05Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets06Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member EPL2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member EPL2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member EPL2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities04Member EPL2024-09-30in-bse-fin:OneReportableSegmentLiabilities04Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities05Member EPL2024-09-30in-bse-fin:OneReportableSegmentLiabilities05Member EPL2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities06Member EPL2024-09-30in-bse-fin:OneReportableSegmentLiabilities06Member EPL2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member EPL2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member EPL2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member EPL2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500135 EPL NOTLISTED EPL Limited Equity 2024-04-01 2025-03-31 2024-11-11 2024-11-04 INR Millions Half yearly 14:30:00 16:50:00 2024-11-11 2024-11-11 true Cash Flow Indirect Not applicable Geographical 2024-07-01 2024-09-30 Unaudited Consolidated 10862000000.00 140000000.00 11002000000.00 4558000000.00 0.00 6000000.00 2058000000.00 291000000.00 852000000.00 2035000000.00 9800000000.00 1202000000.00 0.00 1202000000.00 391000000.00 -90000000.00 301000000.00 0.00 901000000.00 0.00 0.00 0.00 -18000000.00 883000000.00 433000000.00 1316000000.00 870000000.00 13000000.00 1303000000.00 13000000.00 637000000.00 2 2.73 2.72 0.00 0.00 2.73 2.72 0.00 0.00 0.00 4. EPL Limited (the 'Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes. The above consolidated unaudited 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 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 11 November 2024. The statutory auditors have carried out a limited review of the above consolidated unaudited financial results for the quarter and half year ended 30 September 2024. 5. Exceptional items represent following: (i) Due to the economic situation in Egypt, the Egyptian government decided to significantly devalue the currency and get USO investments and aids during the quarter ended 31 March 2024. This resulted in EPL MISR for Advanced Packaging S.A.E. ( EPL MISR ), a subsidiary incorporated in Egypt, incurring foreign exchange loss (net) amounting to Rs. 465 million during the year ended 31 March 2024. (ii) Owing to restructuring of operations in Europe region, the Group had incurred a cost of Rs. 140 million during the year ended 31 March 2024. 6. During the quarter ended 30 September 2024, the Holding Company has purchased 49.00% stake in Clean Max Aria Private Limited for an aggregate consideration of Rs. 0.05 million (Rs. 49,000 - absolute figure), with an objective to develop a captive power (wind and solar) generation facility for the Holding Company's plants located in the state of Maharashtra and Gujarat. 7. Pursuant to Employees Stock Option Scheme 2020, the Holding Company has granted 242,012 stock options during the quarter ended 30 September 2024. 8. During the quarter ended 30 September 2024, the Holding Company has allotted 172,280 equity shares of face value Rs. 2 each to option grantees upon exercise of options under the Holding Company's Employees Stock Options Scheme 2020. 9. The Board of Directors at its meeting held on 11 November 2024 have declared and approved interim dividend of Rs. 2.50 per equity share of Rs. 2 each fully paid up. The record date for the said purpose is fixed as 22 November 2024. 10 Amounts shown as 'O' in the above results represent value less than Rupee one million. Geographical 2024-04-01 2024-09-30 Unaudited Consolidated 20936000000.00 205000000.00 21141000000.00 8754000000.00 0.00 -111000000.00 4148000000.00 581000000.00 1688000000.00 4082000000.00 19142000000.00 1999000000.00 0.00 1999000000.00 656000000.00 -216000000.00 440000000.00 0.00 1559000000.00 0.00 0.00 0.00 -19000000.00 1540000000.00 299000000.00 1839000000.00 1512000000.00 28000000.00 1811000000.00 28000000.00 637000000.00 2 4.75 4.74 0.00 0.00 4.75 4.74 0.00 0.00 0.00 Other expenses 2035000000.00 Other expenses 4082000000.00 19000000.00 17781000000.00 841000000.00 0.00 1159000000.00 337000000.00 45000000.00 0.00 57000000.00 0.00 0.00 0.00 40000000.00 40000000.00 527000000.00 1192000000.00 21979000000.00 7933000000.00 0.00 7411000000.00 1451000000.00 59000000.00 6000000.00 202000000.00 9129000000.00 0.00 876000000.00 17938000000.00 0.00 0.00 39917000000.00 637000000.00 21428000000.00 22065000000.00 22084000000.00 3652000000.00 0.00 614000000.00 4266000000.00 245000000.00 579000000.00 0.00 155000000.00 5245000000.00 3748000000.00 6757000000.00 1173000000.00 11678000000.00 415000000.00 186000000.00 309000000.00 0.00 12588000000.00 17833000000.00 39917000000.00 AMERICAS 2757000000.00 AMESA 3931000000.00 EAP 2667000000.00 EUROPE 2617000000.00 Inter segmental elimination -1114000000.00 Unallocated 4000000.00 AMERICAS 5346000000.00 AMESA 7608000000.00 EAP 5115000000.00 EUROPE 4933000000.00 Inter segmental elimination -2074000000.00 Unallocated 8000000.00 10862000000.00 20936000000.00 10862000000.00 20936000000.00 AMERICAS 260000000.00 AMESA 440000000.00 EAP 431000000.00 EUROPE 258000000.00 Inter segmental elimination -72000000.00 Unallocated -2000000.00 AMERICAS 429000000.00 AMESA 870000000.00 EAP 823000000.00 EUROPE 393000000.00 Inter segmental elimination -111000000.00 Unallocated -4000000.00 1315000000.00 2400000000.00 291000000.00 581000000.00 -160000000.00 -161000000.00 1184000000.00 1980000000.00 AMERICAS 10059000000.00 AMESA 12732000000.00 EAP 8641000000.00 EUROPE 7984000000.00 Inter segmental elimination -1697000000.00 Unallocated 2198000000.00 39917000000.00 AMERICAS 2044000000.00 AMESA 3729000000.00 EAP 2805000000.00 EUROPE 2263000000.00 Inter segmental elimination -1306000000.00 Unallocated 8298000000.00 17833000000.00 581000000.00 -1519000000.00 -558000000.00 0.00 0.00 0.00 0.00 0.00 0.00 1126000000.00 0.00 0.00 0.00 1688000000.00 0.00 0.00 0.00 0.00 0.00 315000000.00 0.00 51000000.00 36000000.00 0.00 0.00 -14000000.00 0.00 50000000.00 0.00 1654000000.00 3653000000.00 0.00 0.00 0.00 413000000.00 0.00 3240000000.00 0.00 0.00 5084000000.00 5077000000.00 0.00 0.00 0.00 0.00 38000000.00 1734000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51000000.00 0.00 5000000.00 0.00 -1633000000.00 0.00 0.00 35000000.00 0.00 0.00 0.00 0.00 0.00 2260000000.00 2885000000.00 0.00 264000000.00 732000000.00 596000000.00 0.00 0.00 -2182000000.00 -575000000.00 12000000.00 -563000000.00 2014000000.00 1451000000.00 Remeasurement gains/(losses) on defined benefit plan -10000000.00 Remeasurement gains/(losses) on defined benefit plan -9000000.00 -10000000.00 -9000000.00 -2000000.00 -2000000.00 Exchange differences on translation of financial results of foreign operations 441000000.00 Exchange differences on translation of financial results of foreign operations 306000000.00 441000000.00 306000000.00 0.00 0.00