ESFL2025-10-012025-12-31ESFL2025-04-012025-12-31ESFL2025-10-012025-12-31in-capmkt:OtherExpenses1MemberESFL2025-04-012025-12-31in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares000000ESFLNOTLISTEDINE0ITO01014Essen Speciality Films LimitedSMEEquity2025-04-012026-03-312026-01-302026-01-23INRLakhsQuarterlyThird quarterSingle segmentManufacturing of Plastic Products2026-01-3015:30:002026-01-3016:00:00Not applicablefalsefalseDisclosure for the defaults on loans and debt securities is not applicable to the Company as Company has not defaulted in payment of loans or debt securities during the quarter ended December 31, 2025.2025-10-012025-12-31UnauditedStandalone41418600025830004167690009994400001546960007432500069680001588100095809000447623000-30854000-6722000-37576000-12567000-2966000-155330000-220430000000-220430000-2204300024839000010-0.89-0.8900-0.89-0.891) The above unaudited standalone financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company in their meeting held on January 30, 2026. The Statutory Auditors (peer reviewed) of the Company have carried out limited review of the standalone financial results for the quarter and nine months ended on December 31, 2025. Their limited review report does not have any qualification/ modification. <BR> 2) The Company has voluntarily adopted Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended, with effect from April 01, 2025 and accordingly, the transition was carried out, from the Accounting Principles generally accepted in India as specified under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014 (previous GAAP), in accordance with Ind AS 101- First time adoption of Indian Accounting Standards. Accordingly, the impact of transition has been recorded in opening reserves as at April 1, 2025 and the periods presented have been restated. <BR> 3) The Financial statements for the previous periods have been adjusted as required to present the earliest comparative period to the First Time IND AS Interim Report in compliance with IND AS. <BR> 4) The company is engaged in the business of manufacturing of plastic and home décor products. The Company does not have more than one reportable segment in terms of IND AS 108 hence segment wise reporting is not applicable. <BR> 5) In accordance with the provisions of Ind AS 110 - Consolidated Financial Statements, the requirement to prepare consolidated financial statements is not applicable to the Company, as the Company does not have any subsidiary, joint venture or associate company as on the date of reporting. <BR> 6) Declaration of the final dividend of Rs. 1 per equity share of face value Rs. 10 each, fully paid-up (10%), for the financial year 2024-25, as recommended by the Board of Directors and approved by the shareholders at the 23rd Annual General Meeting held on September 27, 2025. The dividend was paid to the shareholders on October 24, 2025, within 30 days from the date of declaration. <BR> 7) The figures for the previous period have been restated/ regrouped/ reclassified, wherever necessary, in order to make them comparable. <BR> 8) On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, ('Labour Codes') which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. <BR> The Labour Codes, amongst other things introduces changes, including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by Rs. 67.22 lakhs. <BR> Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Company has presented this incremental amount as Impact of Labour Codes under Exceptional Item in the Standalone Statement of Profit and Loss for the quarter and nine months ended December 31, 2025. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. <BR> 9) Pursuant to the requirements of IND AS 101 the reconciliation of total equity as per Previous GAAP and restated equity as per IND AS is as follows: <BR> Particulars Quarter ended 31.12.2024 Nine-months ended 31.12.2024 Year Ended 31.03.2025 <BR> Equity as per previous GAAP <BR> -Share Capital 2,483.90 2,483.90 2,483.90 <BR> -Reserves and Surplus 11,670.26 11,670.26 12,841.08 <BR> Total Equity 14,154.16 14,154.16 15,324.98 <BR> <BR> Impact of Accounting for Net Investment in Lease (0.02) (0.07) (0.12) <BR> Impact of Accounting for foreign exchange derivatives (2.00) (2.26) 3.13 <BR> Impact of Accounting for investments at fair value through profit and loss (51.73) 99.78 (30.62) <BR> Impact of Accounting for loan given to employees at discounted rates 0.61 2.02 0.94 <BR> Impact on Deferred Tax of above items 15.51 (22.81) 2.29 <BR> Impact on equity of items adjusted in previous periods - - (13.33) <BR> <BR> Closing Equity as per IND AS <BR> -Share Capital 2,483.90 2,483.90 2,483.90 <BR> -Reserves and Surplus 11,632.62 11,746.91 12,803.38 <BR> Equity as reported under Ind AS 14,116.53 14,230.82 15,287.29 <BR> <BR> 10) The Company has also prepared a reconciliation of the standalone net profit for the quarter ended as on September 30, 2025 and year ended March 31, 2025 under previous GAAP with the total comprehensive income as reported in these financial results under Ind AS. The net profit reconciliation is presented below: <BR> Particulars Quarter ended 31.12.2024 Nine-months ended 31.12.2024 Year Ended 31.03.2025 <BR> <BR> Net Profit under Previous GAAP 747.23 1,532.21 1,170.82 <BR> Add: (a) Finance Income in relation to leased assets 0.30 0.91 1.21 <BR> (b) Gain in relation to forward contract derivatives - - 5.70 <BR> (c) Fair value changes in investment - - 151.81 <BR> (d) Unwinding of discount on loan given to employees 0.61 2.02 2.02 <BR> (e) Deferred Tax Impact 15.51 - 37.67 <BR> (g) Acturial Loss on Gratuity - - 11.65 <BR> <BR> Less (a) Rental income on leased assets 0.33 0.98 1.33 <BR> (b) Deferred Tax Impact - 22.81 38.32 <BR> (c) Fair value changes in investment 52.03 (99.78) 182.42 <BR> (d) Loss in relation to forward contract derivatives 2.00 2.26 2.57 <BR> (e) Unwinding of discount on loan given to employees 1.08 <BR> <BR> Net profit for the period under Ind AS 709.30 1,608.87 1,155.17 <BR> Other Comprehensive Income (OCI) - - (8.72) <BR> Total comprehensive income for the period under Ind AS 709.30 1,608.87 1,146.45 <BR> 11) Pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the aforesaid Standalone Financial Results may be accessed on the company’s website at www.essenspeciality.com and may also be accessed at the website of the stock exchange where shares of the company are listed at www.nseindia.com. <BR> 2025-04-012025-12-31UnauditedStandalone1309319000890900013182280009650280000-2389270002140130001339500046948000250072000125052900067699000-67220006097700015290000-193800013352000047625000000047625000047625000248390000101.921.92001.921.92Other Expenses95809000Other Expenses250072000