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PAPER AND BOARDS LIMITEDMain BoardEquity2025-04-012026-03-312025-10-252025-10-03INRCroresQuarterlySecond quarterSingle segmentPaper is the only reportable segment of operation of the Company2025-10-2511:30:002025-10-2514:00:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-03-22https://www.spbltd.com/investor-info/policy/index.htmlfalsefalseNo default on Loans and Debt Securities 2025-07-012025-09-30UnauditedStandalone34625000001333000003595800000268240000073200000-656600000268200000443000001113000008322000003355000000240800000024080000069700000-69000006280000001780000000000178000000-421000000-24300000012040000022.962.96002.962.960001. Paper is the only reportable segment of operation of the Company. <BR> <BR> 2. The Hon'ble NCLT, Chennai bench vide its order dated 12.05.2023 approved the e-auction sale of assets of M/s.Servalakshmi Paper Limited (Corporate Debtorin Liquidation) as a Going Concern, in favour of our company and consequently the Sales Certificate has been issued and the assets handed over to our company. Few appeals challenging Hon’ble NCLT’s order have been filed in Hon’ble NCLAT, which are pending. Company is taking steps for revival, refurbishment and recommencement of operations. <BR> <BR> 3.The company had entered in to Share Purchase Agreement, Share Subscription & Shareholders' Agreement and Energy Supply Agreement with the Indian subsidiary of Zelestra Corporacion S.A.U, Spain and M/s.Navia One Power Private Limited (SPV), during April & May 2025, for the purposes of developing a 52.8 MWp (DC) / 35.2 MW AC Solar Power Capacity and 9 MW Wind Power Capacity and intending to supply power to our company exclusively. <BR> <BR> During the quarter, our company invested Rs. 26.0 crores in the SPV to subscribe to 26.1% of its Equity Share Capital, in accordance with the terms of the agreement. The said SPV is not considered for consolidation, as it is neither an associate nor a subsidiary of our company, as per Ind AS 110-Consolidated Financial Statements. <BR> <BR> 4. The above results were reviewed by the Audit Committee of the Board and approved by the Board of Directors at the respective meetings held on October 24, 2025 and October 25, 2025.2025-04-012025-09-30UnauditedStandalone731580000027690000075927000005543400000144600000-110710000054200000055000000226600000171680000071213000004714000000471400000136400000-13600000122800000034860000000003486000005390000040250000012040000025.795.79005.795.79000Cost of Power and Fuel491700000Other Expenses340500000Cost of Power and Fuel1031000000Other Expenses68580000075881000007317000000098000000002477000000002868000002763800000012261000001231950000046928000000835600000495200000493470000002600000626810000007920000001175290000000240724000001204000001924350000019363900000193639000000000172400000172400000216800000129250000000168170000076750000048100000014426000001923600000231000000292210000032600000469000002520000003026800000004708500000240724000000-11523000006442000000-9270000095800000-21000000104000000-5426000000-2490000002266000000121000000-740000036000000000000000-848200000-376800000-25600000-55000000-2391000001427000000-7292000000002600000000000170000028330000000000000000000000256000002391000000163540000013585000000000000005110000001577000005620000000-2650000003643000000364300000130900000495200000Net Fair Value Gain on investment in Equity Instruments through OCI-491000000-491000000Net Fair Value Gain on investment in Equity Instruments through OCI6240000062400000-70000000850000000-42100000053900000Seshasayee Paper and Boards Limited******Ponni Sugars (Erode) Limited******Associate CompanyPurchase of goods or services160600000Approved1606000003400000053100000Seshasayee Paper and Boards Limited******Ponni Sugars (Erode) Limited******Associate CompanySale of goods or services7100000Approved710000000Seshasayee Paper and Boards Limited******Ponni Sugars (Erode) Limited******Associate CompanyAny other transactionRendering of Services / Reimbursement of Expenses100000Approved10000000Seshasayee Paper and Boards Limited******Ponni Sugars (Erode) Limited******Associate CompanyDividend paid22100000Nil2210000000Seshasayee Paper and Boards Limited******Ponni Sugars (Erode) Limited******Associate CompanyDividend received8300000Nil830000000Seshasayee Paper and Boards Limited******Dhanashree Investments Private Limited******Promoter GroupDividend paid7400000Nil740000000Seshasayee Paper and Boards Limited******SPB Projects and Consultancy Limited******Promoter GroupAny other transactionReceiving of Services3900000Approved390000000Seshasayee Paper and Boards Limited******SPB Projects and Consultancy Limited******Promoter GroupDividend paid0Nil000Seshasayee Paper and Boards Limited******Time square Investments Private Limited******Promoter GroupDividend paid15900000Nil1590000000Seshasayee Paper and Boards Limited******Ultra Investments and Leasing Company Private Limited******Promoter GroupDividend paid2300000Nil230000000Seshasayee Paper and Boards Limited******Esvi International (Engineers & Exporters) Limited******Subsidiary CompanyDividend paid0Nil000Seshasayee Paper and Boards Limited******High Energy Batteries (India) Limited******Promoter GroupDividend paid200000Nil20000000Seshasayee Paper and Boards Limited******High Energy Batteries (India) Limited******Promoter GroupDividend received4700000Nil470000000Seshasayee Paper and Boards Limited******Synergy Investments Pte Limited******Promoter GroupDividend paid19300000Nil1930000000Seshasayee Paper and Boards Limited******WPS Pte Limited******Promoter GroupPurchase of goods or services12300000Approved12300000012300000Seshasayee Paper and Boards Limited******N Gopalaratnam******Executive DirectorRemuneration6100000Nil6100000106000000Seshasayee Paper and Boards Limited******N Gopalaratnam******Executive DirectorDividend paid200000Nil20000000Seshasayee Paper and Boards Limited******Mohan Verghese Chunkath******Non-Executive - Independent DirectorAny other transactionSitting Fees600000Nil6000009000000Seshasayee Paper and Boards Limited******S Durgashankar******Non-Executive - Independent DirectorAny other transactionSitting Fees400000Nil4000009000000Seshasayee Paper and Boards Limited******Sheela Balakrishnan******Non-Executive - Independent DirectorAny other transactionSitting Fees600000Nil6000009000000Seshasayee Paper and Boards Limited******T.C.A. 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