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LIMITEDMain BoardEquity2025-04-012026-03-312026-05-142026-05-07INRMillionsQuarterlyFourth quarterSingle segmentManufacturing of Laminated Plastic Tubes and Laminates2026-05-1414:30:002026-05-1416:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueYesNAfalsetrue2026-02-13https://www.eplglobal.com/wp-content/uploads/2025/04/Policy-on-Related-Party-Transaction.pdffalsefalseThere was no default on Loans and Debt Securities of the Company.2026-01-012026-03-31AuditedStandalone3531000000304000000383500000016950000000290000004680000001010000003330000007410000003367000000468000000-162000000306000000-71000000-51000000-122000000042800000000004280000001000000043800000064100000021.331.33001.331.330.00360.02980.0403For Note nos. 1, 2 & 3, please refer the standalone financial results filed in pdf format. <BR> <BR> 4. The above standalone financial results (the 'results') are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (Ind AS) specified under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (as amended) read with SEBI Master Circular SEBI/HO/DDHS/DDHS-PoD/P/CIR/2025/0000000137 dated 15 October 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 14 May 2026. <BR> <BR> 5. Figures for the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of full financial year and the published year-to-date figures upto the third quarter of the relevant financial year, which were subjected to limited review by the statutory auditors. <BR> <BR> 6. Amounts shown as '0' in the results represent value less than Rupee one million. <BR> <BR> 7. For Note 7, please refer the standalone financial results filed in pdf format. <BR> <BR> 8. 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. <BR> <BR> 9. Pursuant to Employees Stock Options Scheme 2025, the Company has granted 933,290 stock options during the quarter ended 31 March 2026. <BR> <BR> 10. During the quarter ended 31 March 2026, the Company has allotted 28,938 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> <BR> 11. The Board of Directors of the Company, at its meeting held on 29 March 2026 approved the Scheme of amalgamation (by way of merger by absorption) of Indovida India Private Limited (“Indovida India”) with the Company and their respective shareholders on a going concern basis, under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and the rules framed thereunder, in consideration for the issuance and allotment of the equity shares of the Company to the shareholders of Indovida India in accordance with the share exchange ratio stipulated in the Scheme (“Merger”). The Merger is subject to necessary statutory and regulatory approvals under the applicable laws. <BR> <BR> 12. 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 Company has assessed the estimated financial implication arising from implementation of New Labour Codes which has resulted in an increase in gratuity and compensated absences liability arising out of past service cost by Rs. 6 million during the quarter ended 31 March 2026, Rs. 53 million during the quarter ended 31 December 2025 and Rs. 59 million for the year ended 31 March 2026, 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> (ii) Owing to the proposed merger as referred in note 11 above, the Company has incurred a cost of Rs. 156 million towards various services for the quarter and year ended 31 March 2026. <BR> <BR> 13. The Board of Directors at its meeting held on 14 May 2026 has recommended a final dividend of Rs. xx per equity share of Rs. 2 each fully paid up, subject to approval of shareholders at the ensuing shareholders meeting.2025-04-012026-03-31AuditedStandalone1382900000021230000001595200000068640000000-203000000179000000033000000012230000002857000000128610000003091000000-2150000002876000000-4000000-69000000-730000000294900000000002949000000200000029510000006410000002111660000009.229.2009.229.20.00360.04550.0971Other Expenses741000000Other Expenses2857000000693200000026200000001017000000107000000480000000045200000000080000000460000000022100000064000000013827000000193300000010000000032560000001960000006200000003800000003994000000059270000000019754000000641000000111660000001180700000011807000000245700000000071900000031760000002330000000034090000001832000000570000001674000000173100000059700000041600000001160000002620000004538000000794700000019754000000Other financial assets80000000Other non-current assets640000000Other financial assets66000000Other current assets314000000Lease liabilities719000000Lease liabilities221000000Other financial liabilities376000000Other current liabilities116000000330000000-507000000-95500000000000015600000000012230000000000050000001598000000140000005400000000-246000000000-1552000000132400000000086000000012380000000180100000010369000000102080000000000470000001547000000000000000000000001598000000140000000203000000-132500000000000011100000001711100000015224000000204000000159900000023100000000-36000000-1230000000-123000000319000000196000000-13000000-300000030000001000000100000002000000EPL Limited******EPL Propack Philippines, INC******Subsidary CompanySale of goods or services9000000Approved28300005100001630000EPL Limited******EPL Propack Philippines, INC******Subsidary CompanySale of fixed assets5000000Approved011600000EPL Limited******EPL Propack Philippines, INC******Subsidary CompanyPurchase of goods or services2000000Approved0900000EPL Limited******EPL Packaging (Guagzhou) Limited******Subsidary CompanySale of goods or services100000000Approved56000000EPL Limited******EPL Packaging (Guagzhou) Limited******Subsidary CompanySale of goods or services187500000Approved875100004657000041720000EPL Limited******EPL Packaging (Guagzhou) Limited******Subsidary CompanyPurchase of goods or services20000000Approved889000017100008230000EPL Limited******EPL Packaging (Jiangsu) Limited******Subsidary CompanySale of goods or services12500000Approved39900006900002600000EPL Limited******EPL MISR for Advanced Packaging S.A.E.******Subsidary CompanySale of goods or services200000000Approved356900002716000022320000EPL Limited******EPL MISR for Advanced Packaging S.A.E.******Subsidary CompanySale of goods or services82500000Approved25460000752000011250000EPL Limited******EPL MISR for Advanced Packaging S.A.E.******Subsidary CompanyPurchase of goods or services50000000Approved2900002600000EPL Limited******EPL Americas LLC******Subsidary CompanySale of goods or services1300000000Approved583150000221300000196270000EPL Limited******EPL Americas LLC******Subsidary CompanySale of goods or services42500000Approved1174000022500007220000EPL Limited******EPL Americas LLC******Subsidary CompanyPurchase of goods or services40000000Approved123000030000990000EPL Limited******EPL Poland SP. z.o.o.******Subsidary CompanySale of goods or services420000000Approved14272000010060000075700000EPL Limited******EPL Poland SP. z.o.o.******Subsidary CompanySale of goods or services50000000Approved1528000014700004460000EPL Limited******EPL Poland SP. z.o.o.******Subsidary CompanyPurchase of goods or services30000000Approved016000000EPL Limited******EPL Poland SP. z.o.o.******Subsidary CompanyPurchase of fixed assets90000000Approved049100000EPL Limited******EPL Deutschland GmbH & Co. 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