5445192025-10-012025-12-315445192025-04-012025-12-315445192025-10-012025-12-31in-capmkt:OtherExpenses1Member5445192025-04-012025-12-31in-capmkt:OtherExpenses1Member5445192025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15445192025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15445192025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15445192025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544519EUROPRATIKNOTLISTEDINE198501012EURO PRATIK SALES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-072026-02-04INRLakhsQuarterlyThird quarterSingle segmentWALL PANEL AND LAMINATES2026-02-0710:30:002026-02-0711:30:00Not applicable2025-10-012025-12-31UnauditedConsolidated803750000148480008185980000504862000-155459000416980005546000148510006650500047800300034059500003405950009954000046050001041450000236450000000023645000039770002404270002325780003872000236672000375500010220000012.282.28002.282.280001. The above consolidated financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on Febraury 7, 2026. The consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013, as amended, read with the relevant rules issued thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("the Regulations"). The consolidated financial results have been reviewed by the Joint Statutory Auditors. <BR> 2. The said unaudited consolidated financial results represent the results of Euro Pratik Sales Limited ("Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as ''the Group") for the quarter and nine months ended December 31, 2025. <BR> 3. The group is primarily engaged in the business of 'Surface Decorative Products'. There is no separate reportable segment as per Ind AS 108 – Operating Segments. <BR> 4. On April 26, 2025, one of the holding company's godown located at Building No. M, Swagat Complex, Phase-2, Rahanal Village, Bhiwandi, Maharashtra, having carrying value of inventories of Rs. 3359.44 lakh and carrying value of PPE of Rs. 10.78 lakh, was severely damaged by Fire. This event has been intimated to the Insurance Company and the company has filed a claim for reimbursement with the Insurance Company. The holding company has charged to the statement of profit and loss, net loss on account of fire and reversal of input tax credit under GST on the loss of Inventory amounting to Rs. 788.79 lakh after considering claim receivable from insurance company and classified as exceptional item. <BR> 5. On December 1, 2025, the holding company has acquired the controlling stake of 51% in Uro Veneer World with its office in Bangalore, Karnataka, for a Investment of Rs. 76.50 crores. <BR> Founded in 1998 and headquartered in Bengaluru, Uro Veneer World (UVW), is one of South India’s most trusted interior décor brands, offering veneers, laminates, louvers, wall panels and allied products. <BR> <BR> The Company has accounted the assets and liabilities based on provisional amounts as permitted by Paragraph 45 of Ind AS 103, which provides a measurement period of one year from the acquisition date, to complete the final acquisition accounting. <BR> <BR> 6. The Board of the holding company, in its meeting held on November 17, 2025, has approved further investment in Euro Pratik Trade FZCO, Wholly- owned foreign subsidiary of the holding company, up to an amount of AED 10,00,000/- through share subscription. <BR> 7. During the quarter, the Holding company had further invested in Euro Pratik C Corp Inc, USA, foreign subsidiary of the Company, an amount of $ 1,89,000 by subscribing 18,90,000 shares of $ 0.100 each. <BR> 8. The holding company has completed its Initial Public Offer (IPO) of 1,82,74,798 equity shares of face value of Rs. 1/- each. The entire Issue comprised of Offer For Sale by Selling Shareholders aggregating to Rs. 45,131.49 lakhs. The issue comprised of 55,860 shares issued to the employees of the company at an issue price of Rs. 234 per share (including premium of Rs. 233 per share) and balance 1,82,18,938 to other investors at an issue price of Rs. 247 per share (including premium of 246 per share). Pursuant to the IPO, the equity shares of the holding company were listed on National Stock Exchange (NSE) Limited and BSE Ltd (BSE) on September 23, 2025. <BR> Accordingly, these are the first nine months results after the listing of equity shares and consequently, comparative numbers for the quarter and nine months ended December 31, 2024 were not subjected to limited review by the Statutory Auditors of the holding company and the management has exercised due care and diligence to ensure that the unaudited financial results of said period present a true and fair view of the group's financial performance and financial position. <BR> 9. The Government of India has consolidated 29 existing labour legislations into a united framework comprising 4 Labour Codes which were made effective from November 21, 2025. The effect for the corresponding supporting rules under these codes will be evaluated when they are notified. The group has considered the impact on the basis of best information and estimate available and accordingly, financial implications of the same has been recognised in the current quarter. <BR> 2025-04-012025-12-31UnauditedConsolidated241469000035482000245017200001512964000-30127400011292800016705000437240002148160001599863000850309000-788790007714300002132640001831000215095000055633500000005563350006904000563239000558899000-2564000565728000-248900010220000015.475.47005.475.47000Other Expenses66505000Other Expenses214816000Re-measurement gains/ (losses) on defined benefit plans (net of tax)36080003608000Re-measurement gains/ (losses) on defined benefit plans (net of tax)608400060840009090001532000Foreign Currency Translation Reserve12780001278000Foreign Currency Translation Reserve235200023520000039770006904000