EPL2023-04-012023-06-30 EPL2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member EPL2023-06-30 EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue03Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue04Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue05Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue06Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults03Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults04Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults05Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults06Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets03Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets04Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets05Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets06Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member EPL2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member EPL2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member EPL2023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities04Member EPL2023-06-30in-bse-fin:OneReportableSegmentLiabilities04Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities05Member EPL2023-06-30in-bse-fin:OneReportableSegmentLiabilities05Member EPL2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities06Member EPL2023-06-30in-bse-fin:OneReportableSegmentLiabilities06Member EPL2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member EPL2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500135 EPL NA EPL Limited Equity 2023-04-01 2024-03-31 2023-08-08 2023-07-31 INR Millions First quarter 14:03:00 16:00:00 2023-08-08 2023-08-08 Not applicable Geographical 2023-04-01 2023-06-30 Unaudited Consolidated 9102000000.00 100000000.00 9202000000.00 4173000000.00 0.00 -328000000.00 1861000000.00 235000000.00 800000000.00 1806000000.00 8547000000.00 655000000.00 0.00 655000000.00 86000000.00 20000000.00 106000000.00 0.00 549000000.00 0.00 0.00 0.00 7000000.00 556000000.00 -132000000.00 424000000.00 543000000.00 13000000.00 402000000.00 22000000.00 636000000.00 2 1.71 1.71 0.00 0.00 1.71 1.71 2 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 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 8 August 2023. The statutory auditors have carried out a limited review of the above consolidated unaudited financial results for the quarter ended 30 June 2023. 3 Figures for the quarter ended 31 March 2023 are the balancing figures between the audited figures for the financial year ended 31 March 2023 and the published year-to-date figures for the nine months ended 31 December 2022, which was subjected to a limited review by the statutory auditors. 4 Tubopack de Colombia S.A.S, a wholly owned step down subsidiary registered in Colombia has completed its voluntary dissolution process on 30 June 2022. Exceptional loss of Rs. 11 million for the quarter ended 30 June 2022 and year ended 31 March 2023, represents exchange difference arising on translation of foreign operations of the above subsidiary, now reclassified to the profit and loss in accordance with Ind AS 21 The effects of changes in foreign exchange rates . The operations in Colombia are being continued through one of the existing subsidiary namely Laminate Packaging Colombia S.A.S. 5 Other income includes: (Rs in million) Quarter ended Year ended 30-Jun 31-Mar 30-Jun 31-Mar 2023 2023 2022 2023 Income from government grants 15 239 19 290 6 The Board of Directors of the Holding Company at its meeting held on 12 November 2020, had approved the scheme of amalgamation of Creative Stylo Packs Private Limited (‘CSPL’ or 'transferor company') with the Holding Company and their respective shareholders and creditors (the “Scheme”) under Section 230 to 232 of the Companies Act, 2013 and other applicable statutory provisions. The Hon’ble National Company Law Tribunal, Mumbai Bench (‘NCLT’) approved the aforesaid Scheme vide its order dated 16 September 2022 pronouncing 01 February 2021 as the appointed date. The certified true copy of the said order was received on 10 October 2022 and the order was filed with the Registrar of Companies on 01 November 2022. Pursuant to the Scheme, on 05 November 2022 the Holding Company allotted its 2,339,186 equity shares in the ratio of 2,500 fully paid-up equity shares of Rs. 2 each for every 927 fully paid-up equity shares of Rs.10 each of CSPL to the specified shareholders of the transferor company. CSPL, which hitherto considered as subsidiary till 16 September 2022, is now merged with the Holding Company. Accordingly, the necessary impact of the above Scheme has been considered in the consolidated financial results from 16 September 2022. 7 Amounts shown as '0' in the above results represent value less than Rupee one million. Other Expenses 1806000000.00 AMERICAS 2178000000.00 AMESA 3358000000.00 EAP 2149000000.00 EUROPE 2125000000.00 Inter segmental elimination -712000000.00 Unallocated 4000000.00 9102000000.00 9102000000.00 AMERICAS 24000000.00 AMESA 365000000.00 EAP 351000000.00 EUROPE 79000000.00 Inter segmental elimination -22000000.00 Unallocated -7000000.00 790000000.00 235000000.00 -107000000.00 The Group is engaged in the business of Plastic Packaging Material. The Chief Operating Decision Maker (CODM) evaluates the Group's performance and allocates resources based on analysis of various performance indicators by geographical segments. The items which are not allocated to segments are shown as Unallocated . Geographical Segments are: a AMESA : Africa, Middle East and South Asia include operations in India and Egypt. b EAP : East Asia Pacific includes operations in China and Philippines. c AMERICAS : includes operations in United States of America, Mexico, Colombia and Brazil. d EUROPE : includes operations in United Kingdom, Poland, Russia and Germany. 662000000.00 AMERICAS 9703000000.00 AMESA 11470000000.00 EAP 8353000000.00 EUROPE 6851000000.00 Inter segmental elimination -1302000000.00 Unallocated 1954000000.00 37029000000.00 AMERICAS 1875000000.00 AMESA 3189000000.00 EAP 2562000000.00 EUROPE 1645000000.00 Inter segmental elimination -1031000000.00 Unallocated 8417000000.00 16657000000.00 Remeasurement gains/(losses) on defined benefit plan 1000000.00 1000000.00 0.00 Exchange differences on translation of financial results of foreign operations -133000000.00 -133000000.00 0.00