5001352025-10-012025-12-315001352025-04-012025-12-315001352025-10-012025-12-31in-capmkt:OtherExpenses1Member5001352025-04-012025-12-31in-capmkt:OtherExpenses1Member5001352025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15001352025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500135EPLNOTLISTEDINE255A01020EPL LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-06INRMillionsQuarterlyThird quarterSingle segmentManufacturing of Laminated Plastic Tubes and Laminates2026-02-1314:00:002026-02-1315:41:00Not applicablefalsefalseThere was no default on Loans and Debt Securities of the Company.2025-10-012025-12-31UnauditedStandalone3468000000950000000441800000018000000000-1180000004480000009600000029500000069500000032160000001202000000-530000001149000000-1160000001000000-1150000000126400000000001264000000-4000000126000000064100000023.953.94003.953.940.0040.06440.1297Note 1: pls refer pdf filing <BR> 2. The above standalone unaudited financial results (the 'results') are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting ('Ind AS 34') prescribed under section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52(4) of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (as amended) read with SEBI Master Circular SEBI/HO/DDHS/DDHS-PoD-1/P/CIR/2025/0000000103 dated 11 July 2025 (as amended). These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13 February 2026. The statutory auditors have carried out a limited review of the above results for the quarter ended and nine months ended 31 December 2025. <BR> 3. Amounts shown as '0' in the results represent value less than Rupee one million. <BR> Note 4: pls refer pdf filing <BR> 5. During the quarter ended 31 December 2025, the Company has allotted 170,032 equity shares of face value Rs. 2 each to option grantees upon exercise of stock options under the Company's Employee Stock Option Scheme 2020. <BR> 6. During the quarter ended 31 December 2025, the Company has made an additional investment amounting to Rs.148 million in a wholly owned subsidiary named EPL Packaging (Thailand) Co. Ltd. <BR> 7. The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes ('New Labour Codes'), effective 21 November 2025. The Company has assessed the estimated financial implication arising from implementation of New Labour Codes which has resulted in an increase in gratuity liability arising out of past service cost by Rs.53 million primarily due to change in the definition of "wages”. Considering the materiality, regulatory driven and non-recurring nature of this impact, the Company has presented it as exceptional item in these financial results. The Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the New Labour Codes and would provide appropriate accounting effect on the basis of such developments, as needed. <BR> 8. The Board of Directors, on the recommendation of Nomination and Remuneration Committee, appointed Mr. Hemant Bakshi as the Managing Director and Global Chief Executive Officer for a period of five years with effect from 01 January 2026 subject to approval of shareholders of the Company,in the ensuing meeting. <BR> 9. The Company publishes standalone financial results along with the consolidated financial results. Accordingly, as per Ind AS 108 'Operating Segments', no disclosures related to the segments are presented in these results.2025-04-012025-12-31UnauditedStandalone1029800000018190000001211700000051690000000-2320000001322000000229000000890000000211600000094940000002623000000-53000000257000000067000000-18000000490000000252100000000002521000000-8000000251300000064100000027.887.86007.887.860.0040.0470.1222Other Expenses695000000Other Expenses2116000000' - Remeasurement gains/(losses) on defined benefit plan-5000000-5000000' - Remeasurement gains/(losses) on defined benefit plan-10000000-10000000-1000000-2000000-4000000-8000000