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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 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 ('Ind AS'), prescribed 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 is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (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> 6. 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> 7. The Board of Directors of the Holding 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 Holding 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 Holding 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> 8. 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 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 and Rs. 53 million during the quarter ended 31 December 2025 aggregating 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 Group has presented it as an exceptional item in these financial results. 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 during the quarter ended 31 December 2025 and year ended 31 March 2026. <BR> (iii) Owing to the proposed merger as referred in note 7 above, the Holding Company has incurred a cost of Rs. 156 million towards various services for the quarter and year ended 31 March 2026. <BR> (iv) Owing to restructuring of operations in Europe region, the Group had incurred a cost of Rs. 36 million during the quarter and year ended 31 March 2025. <BR> <BR> 9. Pursuant to Employees Stock Options Scheme 2025, the Holding 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 Holding Company has allotted 28,938 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> <BR> 11. Amounts shown as '0' in the above results represent value less than Rupee one million.2025-04-012026-03-31AuditedConsolidated4763100000043400000048065000000202550000000-11140000009464000000114700000038500000009370000000429720000005093000000-2820000004811000000968000000-10100000086700000003944000000000-500000039390000002562000000650100000038890000005000000064530000004800000064100000022793600000012.1512.130012.1512.130.00250.01930.0519Other Expenses2560000000Other Expenses937000000022558000000148100000001159000000257000000480000000930000004600000000870000001330000006800000001398000000278070000009268000000100000000871000000019730000006300000001240000001097000000009530000002119100000000489980000006410000002793600000028577000000870000002866400000038020000000001970000000577200000006420000000357000000677100000032880000005700000076270000007684000000182700000012799000000355000000282000000127000000135630000002033400000048998000000Other financial assets87000000Income tax assets (net)436000000Other non-current assets962000000Other financial assets124000000Other current assets953000000Lease liabilities1967000000Other non-current financial liabilities3000000Other non-current liabilities76000000Provisions281000000Lease liabilities568000000Other financial liabilities1259000000Other current liabilities355000000AMESA3921000000EAP3029000000AMERICAS3778000000EUROPE3115000000Unallocated8000000Inter segmental elimination-846000000AMESA15441000000EAP11613000000AMERICAS13449000000EUROPE10916000000Unallocated21000000Inter segmental elimination-38090000001300500000047631000000001300500000047631000000AMESA350000000EAP473000000AMERICAS534000000EUROPE194000000Unallocated-7000000Inter segmental elimination46000000AMESA1656000000EAP1911000000AMERICAS1698000000EUROPE689000000Unallocated-11000000Inter segmental elimination-69000000159000000058740000002930000001147000000141000000-7900000011560000004806000000AMESA15027000000EAP11256000000AMERICAS11816000000EUROPE9665000000Unallocated2526000000Inter segmental elimination-129200000048998000000048998000000AMESA4122000000EAP3876000000AMERICAS2747000000EUROPE2544000000Unallocated7873000000Inter segmental elimination-828000000203340000000203340000001147000000-1877000000-215200000000000017950000000003850000000000007010000000570000006900000000-110000000540000000351900000083300000000001101000000072290000000010369000000102080000000000810000004815000000000000000000000000570000000-3000000-4519000000001110000000000019804000000194470000005990000001599000000101400000000-2744000000-34000000980000006400000019090000001973000000Remeasurement gains/(losses) on defined benefit plan-1000000Changes in fair value of equity investment through other comprehensive income0-1000000Remeasurement gains/(losses) on defined benefit plan-8000000Changes in fair value of equity investment through other comprehensive income0-8000000-1000000-3000000Exchange differences on translation of financial results of foreign operations870000000870000000Exchange differences on translation of financial results of foreign operations25670000002567000000008700000002562000000AuditedtrueWalker Chandiok & Co LLPtrue2028-05-31