5321622025-10-012025-12-315321622025-04-012025-12-315321622025-10-012025-12-31in-capmkt:OtherExpenses1Member5321622025-10-012025-12-31in-capmkt:OtherExpenses2Member5321622025-04-012025-12-31in-capmkt:OtherExpenses1Member5321622025-04-012025-12-31in-capmkt:OtherExpenses2Member5321622025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15321622025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25321622025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15321622025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25321622025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532162JKPAPERNOTLISTEDINE789E01012JK PAPER LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-22INRCroresQuarterlyThird quarterSingle segmentPaper and Packaging Products2026-02-0514:30:002026-02-0516:45:00Declaration of unmodified opinionfalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone134326000001475000001358010000070519000002081100000-1568000001242500000370900000644400000208110000013315100000265000000-11850000014650000043400000-236000001980000001267000000000126700000-121000001146000001694000000100.750.75000.750.75NOTES: STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & NINE MONTHS ENDED 31st DECEMBER,2025 <BR> <BR> 1. The performance has been adversely impacted mainly due to (i) planned annual shut at two major plants in Odisha and Gujarat leading to lower production, (ii) continued imports at a cheaper rate resulting in lower sales realisation, and (iii) sharp rupee depreciation against Euro impacting the finance cost. <BR> <BR> 2. 2. As per terms of Share Purchase Subscription & Shareholders’ Agreement (SPSHA) entered with Borkar Packaging Private Limited (BPPL), the Company has acquired 65.65% of Equity Shares from existing shareholders of BPPL on 28th October 2025 resulting in BPPL becoming a Subsidiary from the said date. Subsequently, the Company has increased its shareholding to 71.96% during the quarter ended December 2025 by subscribing additional Equity Shares in BPPL. <BR> <BR> 3. The Government of India notified the four Labour Codes (New Labour Codes) effective from November 21st 2025. On the basis of draft Central Rules and FAQs issued by the Ministry of Labour & Employment (MoLE), the Company has assessed the incremental impact towards retiral obligations at Rs.11.85 Crores and disclosed the same as Exceptional Item in line with the guidance provided by the Institute of Chartered Accountants of India. The Company will continue to monitor developments relating to the New Labour Codes and would provide appropriate accounting effect, as needed. <BR> <BR> 4. The Board of Directors of the Company, at its meeting held on 13th December 2024, approved a Composite Scheme of Arrangement under Sections 230 to 232, read with Section 66 and other applicable provisions of the Companies Act, 2013, between the Company (the Transferee Company), its subsidiaries namely JKPL Utility Packaging Solutions Private Limited (formerly Manipal Utility Packaging Solutions Private Limited), Securipax Packaging Private Limited, Horizon Packs Private Limited and Enviro Tech Ventures Limited (the Transferor/Demerged Companies), and PSV Agro Products Private Limited (the Resulting Company), and their respective shareholders (the Scheme). The said Scheme has been approved by the Hon'ble National Company Law Tribunal, Ahmedabad (NCLT) vide its Order dated 3rd February 2026. The certified copy of the Order of the Hon’ble NCLT sanctioning the above Scheme is awaited. The Scheme shall be effective upon filing of the certified copy of the Order of the Hon’ble NCLT by the Applicant Companies with the relevant Registrar of Companies, accordingly the effect of the Scheme will be given thereafter. <BR> <BR> 5. The figures for the previous periods have been rearranged, wherever necessary. <BR> <BR> 6. The Company has only one reportable business segment namely ‘Paper and Packaging Products’. Segment reporting is given in Consolidated Financial Results. <BR> <BR> 7. These Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 5th February,2026. Limited Review of these results has been carried out by the Auditors. <BR> <BR> Further, the following line items which form part of the Standalone Financial Results for the quarter and nine months ended 31st December, 2025, are reproduced below, as there are no rows designated for the same in the XBRL format: <BR> <BR> <BR> Additional disclosure as per regulation 52(4) of Security Exchange Board of India (Listing, Obligations and Disclosure Requirements) regulations, 2015 and relevant amendments thereafter : <BR> <BR> 1) Capital Redemption Reserve (Rs. in Crore) 11.84/11.84 <BR> 2) Debenture Redemption Reserve (Rs. in Crore) # 4.74/4.74 <BR> 3) Networth (Rs. in Crore) # 4890.09/4890.09 <BR> 4) Net Profit after tax (Rs. in Crore) # 12.67 /141.78 <BR> 5) Earning Per Share <BR> Basic # 0.75/8.37 <BR> Diluted#0.75/8.37 <BR> 6) Debt Equity Ratio # 0.40/0.40 <BR> 7) Long term Debt to Working Captial # 3.51 /3.51 <BR> 8) Total Debt to Total Assets # 0.23/0.23 <BR> 9) Debt Service Coverage Ratio#0.78/1.11 <BR> 10) Interest Service Coverage Ratio # 3.45/3.77 <BR> 11) Current Ratio # 1.06/1.06 <BR> 12) Bad Debt to Accounts Receviable Ratio # -/- <BR> 13) Current Liability Ratio #0.45/0.45 <BR> 14) Debtor Turnover Ratio (Annualised) # 33.94/29.39 <BR> 15) Inventory Turnover Ratio (Annualised)# 5.85/5.62 <BR> 16) Operating Margin # 9.43%/12.74% <BR> 17) Net Profit Margin # 0.93%/3.40% <BR> <BR> The Commercial Paper of the Company, having nominal value of Rs. 100 Crores are outstanding and not due for repayment as on 31.12.2025 <BR> <BR> <BR> <BR> 2025-04-012025-12-31UnauditedStandalone4124140000050740000041748800000222764000006025100000-12234000003654500000141240000019093000005697000000397513000001997500000-1185000001879000000539500000-783000004612000000141780000000001417800000-4930000013685000001694000000108.378.37008.378.37Power Fuel and water958200000Others1122900000Power Fuel and water2877700000Others2819300000RE-MEASUREMENT GAIN / (LOSS) ON DEFINED BENEFIT PLANS15800000EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME-27800000-12000000RE-MEASUREMENT GAIN / (LOSS) ON DEFINED BENEFIT PLANS6700000EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME-63300000-56600000100000-730000000-12100000-49300000UnauditedtrueLodha & Co LLPtrue2027-03-31