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EPL Limited (the 'Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes. The above consolidated unaudited financial results (the 'results') of the Group and its associate have been 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 is 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. 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 and nine months ended 31 December 2025. <BR> 4. Exceptional items represent following: <BR> (i) 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 Group 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 Group has presented it as an exceptional item in these financial results for the quarter and nine months ended 31 December 2025. The Group 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> (ii) Due to closure of a factory unit in one of its subsidiary, the Group has incurred a cost of Rs. 67 million for the quarter and nine months ended 31 December 2025. <BR> (iii) Owing to restructuring of operations in Europe region, the Group had incurred a cost of Rs. 36 million during the year ended 31 March 2025. <BR> 5. During the quarter ended 31 December 2025, the Holding Company has allotted 1,70,032 equity shares of face value Rs. 2 each to option grantees upon exercise of options under the Holding Company's Employee Stock Option Scheme 2020. <BR> 6. The Board of Directors, on the recommendation of Nomination and Remuneration Committee, appointed Mr. Hemant Bakshi as the Managing Director and Chief Executive Officer for a period of five years with effect from 01 January 2026, subject to approval of shareholders of the Holding Company, in the ensuing meeting. <BR> 7. Amounts shown as '0' in the above results represent value less than Rupee one million.2025-04-012025-12-31UnauditedConsolidated3462600000034400000034970000000147820000000-974000000691600000085400000028080000006810000000311960000003774000000-1200000003654000000820000000-7600000074400000002910000000000-400000029060000001692000000459800000028600000004600000045460000005200000064100000028.948.92008.948.920.00280.01670.0527Other Expenses2325000000Other Expenses6810000000AMESA3877000000EAP2951000000AMERICAS3229000000EUROPE2437000000Unallocated4000000Inter segmental elimination-1010000000AMESA11520000000EAP8584000000AMERICAS9671000000EUROPE7801000000Unallocated13000000Inter segmental elimination-29630000001148800000034626000000001148800000034626000000AMESA439000000EAP508000000AMERICAS388000000EUROPE60000000Unallocated0Inter segmental elimination-55000000AMESA1306000000EAP1438000000AMERICAS1164000000EUROPE495000000Unallocated-4000000Inter segmental elimination-11500000013400000004284000000288000000854000000-16000000-22000000010680000003650000000AMESA14787000000EAP10511000000AMERICAS10993000000EUROPE9129000000Unallocated2639000000Inter segmental elimination-155400000046505000000046505000000AMESA4010000000EAP3852000000AMERICAS2449000000EUROPE2317000000Unallocated8200000000Inter segmental elimination-105500000019773000000019773000000Remeasurement gains/(losses) on defined benefit plan-4000000-4000000Remeasurement gains/(losses) on defined benefit plan-7000000-7000000-1000000-2000000Exchange differences on translation of financial results of foreign operations365000000365000000Exchange differences on translation of financial results of foreign operations16970000001697000000003620000001692000000