ESFL2026-01-012026-03-31ESFL2026-03-31ESFL2025-03-31ESFL2025-04-012026-03-31ESFL2026-01-012026-03-31in-capmkt:OtherExpenses1MemberESFL2025-04-012026-03-31in-capmkt:OtherExpenses1MemberESFL2026-03-31OtherNoncurrentFinancialAssetsDomain1ESFL2026-03-31OtherNoncurrentAssetsDomain1ESFL2026-03-31OtherCurrentFinancialAssetsDomain1ESFL2026-03-31OtherCurrentAssetsDomain1ESFL2026-03-31OtherCurrentFinancialLiabilitiesDomain1ESFL2026-03-31OtherCurrentLiabilitiesDomain1ESFL2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ESFL2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1ESFL2026-01-012026-03-31RelatedPartyTransactionDomain1ESFL2025-12-31RelatedPartyTransactionDomain1ESFL2026-03-31RelatedPartyTransactionDomain1ESFL2026-01-012026-03-31RelatedPartyTransactionDomain2ESFL2025-12-31RelatedPartyTransactionDomain2ESFL2026-03-31RelatedPartyTransactionDomain2ESFL2026-01-012026-03-31RelatedPartyTransactionDomain3ESFL2025-12-31RelatedPartyTransactionDomain3ESFL2026-03-31RelatedPartyTransactionDomain3ESFL2026-01-012026-03-31RelatedPartyTransactionDomain4ESFL2025-12-31RelatedPartyTransactionDomain4ESFL2026-03-31RelatedPartyTransactionDomain4ESFL2026-01-012026-03-31RelatedPartyTransactionDomain5ESFL2025-12-31RelatedPartyTransactionDomain5ESFL2026-03-31RelatedPartyTransactionDomain5ESFL2026-01-012026-03-31RelatedPartyTransactionDomain6ESFL2025-12-31RelatedPartyTransactionDomain6ESFL2026-03-31RelatedPartyTransactionDomain6ESFL2026-01-012026-03-31RelatedPartyTransactionDomain7ESFL2025-12-31RelatedPartyTransactionDomain7ESFL2026-03-31RelatedPartyTransactionDomain7ESFL2026-01-012026-03-31RelatedPartyTransactionDomain8ESFL2025-12-31RelatedPartyTransactionDomain8ESFL2026-03-31RelatedPartyTransactionDomain8ESFL2026-01-012026-03-31RelatedPartyTransactionDomain9ESFL2025-12-31RelatedPartyTransactionDomain9ESFL2026-03-31RelatedPartyTransactionDomain9ESFL2026-01-012026-03-31RelatedPartyTransactionDomain10ESFL2025-12-31RelatedPartyTransactionDomain10ESFL2026-03-31RelatedPartyTransactionDomain10ESFL2026-01-012026-03-31RelatedPartyTransactionDomain11ESFL2025-12-31RelatedPartyTransactionDomain11ESFL2026-03-31RelatedPartyTransactionDomain11ESFL2026-01-012026-03-31RelatedPartyTransactionDomain12ESFL2025-12-31RelatedPartyTransactionDomain12ESFL2026-03-31RelatedPartyTransactionDomain12ESFL2026-01-012026-03-31RelatedPartyTransactionDomain13ESFL2025-12-31RelatedPartyTransactionDomain13ESFL2026-03-31RelatedPartyTransactionDomain13ESFL2026-01-012026-03-31RelatedPartyTransactionDomain14ESFL2025-12-31RelatedPartyTransactionDomain14ESFL2026-03-31RelatedPartyTransactionDomain14ESFL2026-01-012026-03-31RelatedPartyTransactionDomain15ESFL2025-12-31RelatedPartyTransactionDomain15ESFL2026-03-31RelatedPartyTransactionDomain15ESFL2026-01-012026-03-31RelatedPartyTransactionDomain16ESFL2025-12-31RelatedPartyTransactionDomain16ESFL2026-03-31RelatedPartyTransactionDomain16ESFL2026-01-012026-03-31RelatedPartyTransactionDomain17ESFL2025-12-31RelatedPartyTransactionDomain17ESFL2026-03-31RelatedPartyTransactionDomain17ESFL2026-01-012026-03-31RelatedPartyTransactionDomain18ESFL2025-12-31RelatedPartyTransactionDomain18ESFL2026-03-31RelatedPartyTransactionDomain18ESFL2026-01-012026-03-31RelatedPartyTransactionDomain19ESFL2025-12-31RelatedPartyTransactionDomain19ESFL2026-03-31RelatedPartyTransactionDomain19ESFL2026-01-012026-03-31RelatedPartyTransactionDomain20ESFL2025-12-31RelatedPartyTransactionDomain20ESFL2026-03-31RelatedPartyTransactionDomain20ESFL2026-01-012026-03-31RelatedPartyTransactionDomain21ESFL2025-12-31RelatedPartyTransactionDomain21ESFL2026-03-31RelatedPartyTransactionDomain21ESFL2026-01-012026-03-31RelatedPartyTransactionDomain22ESFL2025-12-31RelatedPartyTransactionDomain22ESFL2026-03-31RelatedPartyTransactionDomain22ESFL2026-01-012026-03-31RelatedPartyTransactionDomain23ESFL2025-12-31RelatedPartyTransactionDomain23ESFL2026-03-31RelatedPartyTransactionDomain23ESFL2026-01-012026-03-31RelatedPartyTransactionDomain24ESFL2025-12-31RelatedPartyTransactionDomain24ESFL2026-03-31RelatedPartyTransactionDomain24ESFL2026-01-012026-03-31RelatedPartyTransactionDomain25ESFL2025-12-31RelatedPartyTransactionDomain25ESFL2026-03-31RelatedPartyTransactionDomain25ESFL2026-01-012026-03-31RelatedPartyTransactionDomain26ESFL2025-12-31RelatedPartyTransactionDomain26ESFL2026-03-31RelatedPartyTransactionDomain26ESFL2026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000ESFLNOTLISTEDINE0ITO01014Essen Speciality Films LimitedSMEEquity2025-04-012026-03-312026-04-252026-04-22INRLakhsQuarterlyFourth quarterSingle segmentManufacturing of Plastic Products2026-04-2515:30:002026-04-2517:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-30https://www.essenspeciality.com/investorszone.htmlfalsefalseDisclosure for the defaults on loans and debt securities is not applicable to the Company as Company has not defaulted in payment of loans or debt securities during the quarter ended March 31, 20262026-01-012026-03-31AuditedStandalone321197000527800032647500068580000259217000831880006568000-479400085822000436859000-1103840006722000-103662000-201390004478000-156610000-880010000000-88001000-552000-8855300024839000010-3.54-3.5400-3.54-3.541) The above audited standalone financial results for the quarter, half-year and year ended March, 31 2026 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company in their meeting held on April 25, 2026. The Statutory Auditors (peer reviewed) of the Company have audited the standalone financial results for the quarter, half-year and year ended on March 31, 2026. Their report does not have any qualification/modification. <BR> 2) The Company has voluntarily adopted Indian Accounting Standards ("Ind AS") notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended, with effect from April 01, 2025 and accordingly, the transition was carried out, from the Accounting Principles generally accepted in India as specified under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014 ("previous GAAP"), in accordance with Ind AS 101- First time adoption of Indian Accounting Standards. Accordingly, the impact of transition has been recorded in opening reserves as at April 1, 2025 and the periods presented have been restated. <BR> 3) The Financial statements for the previous periods have been adjusted as required to present the earliest comparative period to the First Time IND AS Interim Report in compliance with IND AS. <BR> 4) The figures for the quarter and half year ended March 31, 2026 are the balancing figures between audited figures for the year ended March 31, 2026 and unaudited figures for the nine months ended December 31, 2025 and half year ended September 30, 2025 respectively. The figures for the quarter and half year ended March 31, 2025 are the balancing figures between audited figures for the year ended March 31, 2025 and unaudited figures for the nine months ended December 31, 2024 and half year ended September 30, 2024 respectively. <BR> 5) The company is engaged in the business of manufacturing of plastic and home décor products. The Company does not have more than one reportable segment in terms of IND AS 108 hence segment wise reporting is not appicable. <BR> 6) In accordance with the provisions of Ind AS 110 - Consolidated Financial Statements, the requirement to prepare consolidated financial statements is not applicable to the Company, as the Company does not have any subsidiary, joint venture or associate company as on the date of reporting. <BR> 7) The figures for the previous period have been restated/ regrouped/ reclassified, wherever necessary, in order to make them comparable. <BR> 8) Pursuant to the requirements of IND AS 101 the reconciliation of total equity as per Previous GAAP and restated equity as per IND AS is as follows: <BR> Particulars Year Ended 31.03.2025 <BR> Equity as per previous GAAP <BR> -Share Capital 2,483.90 <BR> -Reserves and Surplus 12,841.08 <BR> Total Equity 15,324.98 <BR> <BR> Impact of Accounting for Net Investment in Lease (0.12) <BR> Impact of Accounting for foreign exchange derivatives 3.13 <BR> Impact of Accounting for investments at fair value through profit and loss (30.62) <BR> Impact of Accounting for loan given to employees at discounted rates 0.94 <BR> Impact on Deferred Tax of above items 2.29 <BR> Impact on equity of items adjusted in previous periods 13.33 <BR> <BR> Closing Equity as per IND AS <BR> -Share Capital 2,483.90 <BR> -Reserves and Surplus 12,830.03 <BR> Equity as reported under Ind AS 15,313.93 <BR> 9) The Company has also prepared a reconciliation of the standalone net profit for the quarter ended as on September 30, 2025 and year ended March 31, 2025 under previous GAAP with the total comprehensive income as reported in these financial results under Ind AS. The net profit reconciliation is presented below: <BR> Particulars Quarter ended 31.03.2025 Six month ended 31.03.2025 Year Ended 31.03.2025 <BR> <BR> Net Profit under Previous GAAP (361.39) 385.83 1,170.82 <BR> Add: (a) Finance Income in relation to leased assets 0.30 0.60 1.21 <BR> (b) Gain in relation to forward contract derivatives 5.39 5.39 5.70 <BR> (c) Fair value changes in investment - 0.00 151.81 <BR> (d) Unwinding of discount on loan given to employees - 0.61 2.02 <BR> (e) Deferred Tax Impact 22.17 37.67 37.67 <BR> (g) Acturial Loss on Gratuity 11.65 11.65 11.65 <BR> <BR> Less: (a) Rental income on leased assets 0.35 0.68 1.33 <BR> (b) Deferred Tax Impact - (0.00) 38.32 <BR> (c) Fair value changes in investment 130.39 182.42 182.42 <BR> (d) Loss in relation to forward contract derivatives - 2.01 2.57 <BR> (e) Unwinding of discount on loan given to employees 1.08 1.08 1.08 <BR> <BR> Net profit for the period under Ind AS (453.70) 255.59 1,155.17 <BR> Other Comprehensive Income (OCI) (8.72) (8.72) (8.72) <BR> Total comprehensive income for the period under Ind AS (462.42) 246.87 1,146.45 <BR> 10) Pursuant to the notification dated November 21, 2025 by the Government of India in respect of 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 (collectively referred to as Labour Codes), the Company had, during the quarter and nine months ended December 31, 2025, recognized an incremental expense of Rs. 67.22 lakhs under Exceptional Items towards estimated increase in gratuity and leave liabilities arising from the said Codes. <BR> Subsequently, considering that the detailed rules, clarifications and effective date of implementation of the Labour Codes are yet to be notified and the uncertainty surrounding the applicability and measurement of the related employee benefit obligations, the Company has reassessed its position. <BR> Accordingly, during the quarter ended March 31, 2026, the Company has reversed the aforesaid amount of Rs. 67.22 lakhs which was previously recognized under Exceptional Items in the Statement of Profit and Loss. The Company will continue to monitor the developments relating to the Labour Codes and will evaluate and recognize the financial impact, if any, in the period in which the relevant provisions become effective and can be reliably measured. <BR> 11) Pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the aforesaid Standalone Financial Results may be accessed on the company’s website at www.essenspeciality.com and may also be accessed at the website of the stock exchange where shares of the company are listed at www.nseindia.com. <BR> 2025-04-012026-03-31AuditedStandalone163051600014806000164532200097586600002029000029720100019964000421540003325320001688007000-426850000-42685000-48490002540000-23090000-403760000000-40376000-552000-40928000248390000101217236000-1.63-1.6300-1.63-1.63Other Expenses85822000Other 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