EPL2024-10-012024-12-31 EPL2024-10-012024-12-31 EPL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member EPL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member EPL2024-12-31 EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue04Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue05Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue06Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue04Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue05Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue06Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults04Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults05Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults06Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults04Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults05Member EPL2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults06Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets04Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets05Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets06Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member EPL2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member EPL2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member EPL2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member EPL2024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities05Member EPL2024-12-31in-bse-fin:OneReportableSegmentLiabilities05Member EPL2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities06Member EPL2024-12-31in-bse-fin:OneReportableSegmentLiabilities06Member EPL2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member EPL2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member EPL2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member EPL2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member EPL2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member EPL2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500135 EPL NOTLISTED EPL Limited Equity 2024-04-01 2025-03-31 2025-02-11 2025-02-04 INR Millions Third quarter 15:00:00 16:30:00 2025-02-11 2025-02-11 Not applicable Geographical 2024-10-01 2024-12-31 Unaudited Consolidated 10143000000.00 127000000.00 10270000000.00 4519000000.00 0.00 -487000000.00 2085000000.00 274000000.00 863000000.00 2010000000.00 9264000000.00 1006000000.00 0.00 1006000000.00 65000000.00 -1000000.00 64000000.00 0.00 942000000.00 0.00 0.00 0.00 -1000000.00 941000000.00 -324000000.00 617000000.00 935000000.00 6000000.00 611000000.00 6000000.00 638000000.00 2 2.93 2.92 0.00 0.00 2.93 2.92 0.00 0.03 0.05 As at 31 December 2024, the Holding Company has outstanding unsecured Commercial Papers of Rs. 1,200 million, which were issued during the quarter ended 31 December 2024. Such commerical papers are listed on National Stock Exchange of India Limited. 3. 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 and Regulation 52(4) read with SEBI Master Circular SEBI/HO/DDHS/PoD1/P/CIR/2024/54 dated 22 May 2024 (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 February 2025. The statutory auditors have carried out a limited review of the above consolidated unaudited financial results for the quarter and nine months ended 31 December 2024. 4. Exceptional items represent following: (i) Due to the economic situation in Egypt, the Egyptian government decided to significantly devalue the currency and get USD 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. 5. During the quarter ended 31 December 2024, the Holding Company has made an additional investment in equity shares amounting to Rs. 42 million in Clean Max Aria Private Limited, with an objective to develop a captive power (wind and solar) generation facility for its plants located in the state of Maharashtra and Gujarat. 6. Pursuant to Employees Stock Options Scheme 2020, the Holding Company has granted 53,958 stock options during the quarter ended 31 December 2024. 7. During the quarter ended 31 December 2024, the Holding Company has allotted 170,898 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. 8. Amounts shown as '0' in the above results represent value less than Rupee one million. Geographical 2024-04-01 2024-12-31 Unaudited Consolidated 31079000000.00 332000000.00 31411000000.00 13273000000.00 0.00 -598000000.00 6233000000.00 855000000.00 2551000000.00 6092000000.00 28406000000.00 3005000000.00 0.00 3005000000.00 721000000.00 -217000000.00 504000000.00 0.00 2501000000.00 0.00 0.00 0.00 -20000000.00 2481000000.00 -25000000.00 2456000000.00 2447000000.00 34000000.00 2422000000.00 34000000.00 638000000.00 2 7.68 7.65 0.00 0.00 7.68 7.65 0.00 0.02 0.04 Other Expenses 2010000000.00 Other Expenses 6092000000.00 AMESA 3535000000.00 Americas 2713000000.00 EAP 2500000000.00 Europe 2257000000.00 Inter Segment -866000000.00 Unallocated 4000000.00 AMESA 11143000000.00 Americas 8059000000.00 EAP 7615000000.00 Europe 7190000000.00 Inter Segment -2940000000.00 Unallocated 12000000.00 10143000000.00 31079000000.00 0.00 0.00 10143000000.00 31079000000.00 AMESA 341000000.00 Americas 292000000.00 EAP 379000000.00 Europe 232000000.00 Inter Segment -42000000.00 Unallocated -3000000.00 AMESA 1211000000.00 Americas 721000000.00 EAP 1202000000.00 Europe 625000000.00 Inter Segment -153000000.00 Unallocated -7000000.00 1199000000.00 3599000000.00 274000000.00 855000000.00 -80000000.00 -241000000.00 1005000000.00 2985000000.00 AMESA 12294000000.00 Americas 9971000000.00 EAP 8514000000.00 Europe 7522000000.00 Inter Segment -1727000000.00 Unallocated 2279000000.00 38853000000.00 0.00 38853000000.00 AMESA 3023000000.00 Americas 2190000000.00 EAP 2796000000.00 Europe 1922000000.00 Inter Segment -1295000000.00 Unallocated 8283000000.00 16919000000.00 0.00 16919000000.00 Remeasurement gains/(losses) on defined benefit plan 1000000.00 Changes in fair value of equity investment through other comprehensive income 4000000.00 Remeasurement gains/(losses) on defined benefit plan -8000000.00 Changes in fair value of equity investment through other comprehensive income 4000000.00 5000000.00 -4000000.00 1000000.00 -1000000.00 Exchange differences on translation of financial results of foreign operations -328000000.00 Exchange differences on translation of financial results of foreign operations -22000000.00 -328000000.00 -22000000.00 0.00 0.00