5002802025-10-012025-12-315002802025-04-012025-12-315002802025-10-012025-12-31in-capmkt:OtherExpenses1Member5002802025-10-012025-12-31in-capmkt:OtherExpenses2Member5002802025-04-012025-12-31in-capmkt:OtherExpenses1Member5002802025-04-012025-12-31in-capmkt:OtherExpenses2Member5002802025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002802025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002802025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15002802025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500280CENTENKANOTLISTEDINE485A01015CENTURY ENKA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-062026-01-27INRLakhsQuarterlyThird quarterSingle segmentSYNTHETIC YARN2026-02-0612:00:002026-02-0614:03:00Not applicable2025-10-012025-12-31UnauditedConsolidated4116500000892000004205700000238680000012000002390000033320000076000001357000009629000003851300000354400000-366000003178000006640000012700000791000000238700000000-14000002373000001320000025050000023730000001320000002185000001010.8610.860010.8610.860.00021. The above results have been reviewed and recommended for approval by the Audit Committee to the Board of Directors and have been approved by the Board of Directors at its meeting held on 6th February, 2026. The Statutory Auditors have carried out limited review of the above financial results and their report contains emphasis with respect to matter disclosed in note 3 below. <BR> 2 The Companys business activity falls within a single operating segment i.e. Synthetic Yarn. <BR> 3 Excise Department had issued an order dated 31st December 2013 denying the applicability of Notification No. 6 2000 dated 1st March 2000 and raised a demand of Rs.22927 lacs plus interest thereon and penalty equivalent to duty demand amount In this matter Customs Excise and Service Tax Appellate Tribunal CESTAT in its order dated 20th December 2019 upheld the denial of aforesaid notification and remanded back the matter to Central Excise Department to redetermine quantum of duty short paid imposition of equal amount of penalty on redetermined amount of duty demand and applicable interest The Commissioner CGST & Central Excise Raigad has redetermined assessable value pursuant to order of CESTAT and confirmed the demand amounting to Rs.730 lacs as against above demand of Rs.22927 lacs, interest at appropriate rate on the duty and equal amount of penalty vide its order dated 8th September 2020. Against the said order of the Commissioner CGST and Central Excise Raigad Department has filed an appeal before the Appellate Tribunal. The Companys appeal in the matter is pending before the honble Supreme Court of India. The Company has deposited the amount of duty of Rs.730 Lacs under protest The Company has been advised by legal experts that it has a fair chance of ultimately succeeding in the matter and accordingly no provision is required to be made in the accounts. <BR> 4 The Government of India has notified 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 with effect from 21st November 2025 which consolidates 29 existing labour laws. The Labour Codes amongst other things introduce changes including a uniform definition of wages and enhanced benefits relating to leave. The Ministry of Labour & Employment has issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these regulatory changes. In accordance with the guidance issued by the Institute of Chartered Accountants of India and based on actuarial valuation the Company has assessed and disclosed the financial Impact of these changes as Statutory Impact of New Labour Codes under Exceptional Items in the financial results for the three months and nine months ended 31st December 2025. The Company has recognized Rs 366 Lacs as Statutory Impact of New Labour Codes towards additional Gratuity classified as past service cost primarily due to the revised definition of wages under the Labour Codes. The Company continues to monitor the developments relating to the Implementation of the Labour Codes and will review the estimates as further clarification and Rules are notified.2025-04-012025-12-31UnauditedConsolidated1221880000030870000012527500000715010000013960000020890000096140000023100000408200000283510000011726400000801100000-3660000076450000014460000021000001467000000617800000000-34000006144000003990000065430000061440000003990000002185000001028.1228.120028.1228.120.0002Power and fuel468400000Other Expenses494500000Power and fuel1405600000Other Expenses1429500000Items that will not be reclassified to profit or loss2410000024100000Items that will not be reclassified to profit or loss5530000055300000620000010700000Items that will be reclassified to profit or loss-6300000-6300000Items that will be reclassified to profit or loss-6300000-6300000-1600000-16000001320000039900000