5321622025-10-012025-12-315321622025-12-315321622025-04-012025-12-315321622025-10-012025-12-31in-capmkt:OtherExpenses1Member5321622025-10-012025-12-31in-capmkt:OtherExpenses2Member5321622025-04-012025-12-31in-capmkt:OtherExpenses1Member5321622025-04-012025-12-31in-capmkt:OtherExpenses2Member5321622025-10-012025-12-31in-capmkt:ReportableSegments1Member5321622025-10-012025-12-31in-capmkt:ReportableSegments2Member5321622025-04-012025-12-31in-capmkt:ReportableSegments1Member5321622025-04-012025-12-31in-capmkt:ReportableSegments2Member5321622025-10-012025-12-31in-capmkt:ReportableSegments1Member5321622025-10-012025-12-31in-capmkt:ReportableSegments2Member5321622025-04-012025-12-31in-capmkt:ReportableSegments1Member5321622025-04-012025-12-31in-capmkt:ReportableSegments2Member5321622025-10-012025-12-31in-capmkt:ReportableSegments1Member5321622025-12-31in-capmkt:ReportableSegments1Member5321622025-10-012025-12-31in-capmkt:ReportableSegments2Member5321622025-12-31in-capmkt:ReportableSegments2Member5321622025-10-012025-12-31in-capmkt:ReportableSegments1Member5321622025-12-31in-capmkt:ReportableSegments1Member5321622025-10-012025-12-31in-capmkt:ReportableSegments2Member5321622025-12-31in-capmkt:ReportableSegments2Member5321622025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15321622025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25321622025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15321622025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25321622025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15321622025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532162JKPAPERNOTLISTEDINE789E01012JK PAPER LIMITEDMain BoardEquity2025-04-012026-03-312026-02-052026-01-22INRCroresQuarterlyThird quarterMulti segment2026-02-0514:30:002026-02-0516:45:00Not applicable2025-10-012025-12-31UnauditedConsolidated176300000001865000001781650000010882800000205800000-317000001839900000474700000970300000296100000017302800000513700000-143600000370100000150400000-556000009480000002753000000000275300000-736000002017000002740000001300000203100000-14000001694000000101.611.61001.611.61NOTES: CONSOLIDATED 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 of JK Paper Ltd 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. The Government of India notified the four Labour Codes (New Labour Codes) effective from 21st November, 2025. On the basis of approved Central Rules and FAQs shared by the Ministry of Labour and Employment, the consolidated assessed incremental impact towards retiral obligations is Rs. 14.36 Cr and is disclosed as Exceptional Item. <BR> <BR> 3. The results are not comparable with previous periods since, (i) the Company had acquired 65.7% Equity Shares of Borkar Packaging Private Limited w.e.f. 28th October,2025, post which it became subsidiary of the Company and later increased to 71.96% as at 31st Decemer 2025; (ii) M/s Radhesham Wellpack Private Limited and Quadragen Vethealth Private Limited were not Subsidiaries of JK Paper Ltd in the corresponding period. The impact of Business Combination has been given in the consolidated financials as per IND AS 103. <BR> <BR> 4. The Board of Directors of JK Paper Ltd, 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. There is only one reportable business segment namely ‘Paper and Packaging Products’. <BR> <BR> 7. These Consolidated 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 Consolidated Financial Results for the quarter and nine months ended 31st Dec, 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) # 5489.77/5489.77 <BR> 4) Net Profit after tax (Rs. in Crore) # 27.53 /190.84 <BR> 5) Earning Per Share <BR> Basic # 1.61/10.82 <BR> Diluted#1.61/10.82 <BR> 6) Debt Equity Ratio # 0.44/0.44 <BR> 7) Long term Debt to Working Captial # 1.39/1.39 <BR> 8) Total Debt to Total Assets # 0.23/0.23 <BR> 9) Debt Service Coverage Ratio#0.95/1.28 <BR> 10) Interest Service Coverage Ratio # 4.13/4.29 <BR> 11) Current Ratio # 1.48/1.48 <BR> 12) Bad Debt to Accounts Receviable Ratio # - <BR> 13) Current Liability Ratio #0.43/0.43 <BR> 14) Debtor Turnover Ratio (Annualised) # 14.92/14.31 <BR> 15) Inventory Turnover Ratio (Annualised)# 5.77/5.39 <BR> 16) Operating Margin # 10.99%/13.56% <BR> 17) Net Profit Margin # 1.54 %/3.64% <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> 2025-04-012025-12-31UnauditedConsolidated518569000006342000005249110000032675900000264000000-11416000005262600000165860000027730000008312900000498054000002685700000-1436000002542100000797800000-1641000006337000000190840000000001908400000-82900000182550000018337000007470000017526000007290000016940000001010.8210.820010.8210.82Power, Fuel and Water1319500000Others1641500000Power, Fuel and Water4005800000Others4307100000Paper and Packaging16890200000Others755900000Paper and Packaging50430400000Others1484300000176461000005191470000016100000578000001763000000051856900000Paper and Packaging754000000Others47900000Paper and Packaging3624800000Others8530000080190000037101000004747000001658600000-42900000-4906000003701000002542100000Paper and Packaging96677400000Others91123000001057897000000105789700000Paper and Packaging45245800000Others268430000047930100000047930100000RE-MEASUREMENT GAIN / (LOSS) ON DEFINED BENEFIT PLANS14300000EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME-100400000-86100000RE-MEASUREMENT GAIN / (LOSS) ON DEFINED BENEFIT PLANS-800000EQUITY INSTRUMENTS THROUGH OTHER COMPREHENSIVE INCOME-91700000-92500000-10600000-2400000EXCHANGE DIFFERENCES ON TRANSLATING THE FINANCIAL STATEMENTS OF A FOREIGN OPERATIONS19000001900000EXCHANGE DIFFERENCES ON TRANSLATING THE FINANCIAL STATEMENTS OF A FOREIGN OPERATIONS7200000720000000-73600000-82900000