5389612026-01-012026-03-315389612026-03-315389612025-03-315389612025-04-012026-03-315389612026-01-012026-03-31in-capmkt:OtherExpenses1Member5389612025-04-012026-03-31in-capmkt:OtherExpenses1Member5389612026-03-31OtherNoncurrentFinancialAssetsDomain15389612026-03-31OtherNoncurrentFinancialAssetsDomain25389612026-03-31OtherNoncurrentFinancialAssetsDomain35389612026-03-31OtherNoncurrentAssetsDomain15389612026-03-31OtherNoncurrentAssetsDomain25389612026-03-31OtherCurrentFinancialAssetsDomain15389612026-03-31OtherCurrentFinancialAssetsDomain25389612026-03-31OtherNoncurrentFinancialLiabilitiesDomain15389612026-03-31OtherNoncurrentFinancialLiabilitiesDomain25389612026-03-31OtherNoncurrentFinancialLiabilitiesDomain35389612026-03-31OtherCurrentFinancialLiabilitiesDomain15389612026-03-31OtherCurrentFinancialLiabilitiesDomain25389612026-03-31OtherCurrentLiabilitiesDomain15389612026-01-012026-03-31in-capmkt:ReportableSegments1Member5389612026-01-012026-03-31in-capmkt:ReportableSegments2Member5389612025-04-012026-03-31in-capmkt:ReportableSegments1Member5389612025-04-012026-03-31in-capmkt:ReportableSegments2Member5389612026-01-012026-03-31in-capmkt:ReportableSegments1Member5389612026-01-012026-03-31in-capmkt:ReportableSegments2Member5389612025-04-012026-03-31in-capmkt:ReportableSegments1Member5389612025-04-012026-03-31in-capmkt:ReportableSegments2Member5389612026-01-012026-03-31in-capmkt:ReportableSegments1Member5389612026-03-31in-capmkt:ReportableSegments1Member5389612026-01-012026-03-31in-capmkt:ReportableSegments2Member5389612026-03-31in-capmkt:ReportableSegments2Member5389612026-01-012026-03-31in-capmkt:ReportableSegments1Member5389612026-03-31in-capmkt:ReportableSegments1Member5389612026-01-012026-03-31in-capmkt:ReportableSegments2Member5389612026-03-31in-capmkt:ReportableSegments2Member5389612026-01-012026-03-31RelatedPartyTransactionDomain15389612025-12-31RelatedPartyTransactionDomain15389612026-03-31RelatedPartyTransactionDomain15389612026-01-012026-03-31RelatedPartyTransactionDomain25389612025-12-31RelatedPartyTransactionDomain25389612026-03-31RelatedPartyTransactionDomain25389612026-01-012026-03-31RelatedPartyTransactionDomain35389612025-12-31RelatedPartyTransactionDomain35389612026-03-31RelatedPartyTransactionDomain35389612026-01-012026-03-31RelatedPartyTransactionDomain45389612025-12-31RelatedPartyTransactionDomain45389612026-03-31RelatedPartyTransactionDomain45389612026-01-012026-03-31RelatedPartyTransactionDomain55389612025-12-31RelatedPartyTransactionDomain55389612026-03-31RelatedPartyTransactionDomain55389612026-01-012026-03-31RelatedPartyTransactionDomain65389612025-12-31RelatedPartyTransactionDomain65389612026-03-31RelatedPartyTransactionDomain65389612026-01-012026-03-31RelatedPartyTransactionDomain75389612025-12-31RelatedPartyTransactionDomain75389612026-03-31RelatedPartyTransactionDomain75389612026-01-012026-03-31RelatedPartyTransactionDomain85389612025-12-31RelatedPartyTransactionDomain85389612026-03-31RelatedPartyTransactionDomain85389612026-01-012026-03-31RelatedPartyTransactionDomain95389612025-12-31RelatedPartyTransactionDomain95389612026-03-31RelatedPartyTransactionDomain95389612026-01-012026-03-31RelatedPartyTransactionDomain105389612025-12-31RelatedPartyTransactionDomain105389612026-03-31RelatedPartyTransactionDomain105389612026-01-012026-03-31RelatedPartyTransactionDomain115389612025-12-31RelatedPartyTransactionDomain115389612026-03-31RelatedPartyTransactionDomain115389612026-01-012026-03-31RelatedPartyTransactionDomain125389612025-12-31RelatedPartyTransactionDomain125389612026-03-31RelatedPartyTransactionDomain125389612026-01-012026-03-31RelatedPartyTransactionDomain135389612025-12-31RelatedPartyTransactionDomain135389612026-03-31RelatedPartyTransactionDomain135389612026-01-012026-03-31RelatedPartyTransactionDomain145389612025-12-31RelatedPartyTransactionDomain145389612026-03-31RelatedPartyTransactionDomain145389612026-01-012026-03-31RelatedPartyTransactionDomain155389612025-12-31RelatedPartyTransactionDomain155389612026-03-31RelatedPartyTransactionDomain155389612026-01-012026-03-31RelatedPartyTransactionDomain165389612025-12-31RelatedPartyTransactionDomain165389612026-03-31RelatedPartyTransactionDomain165389612026-01-012026-03-31RelatedPartyTransactionDomain175389612025-12-31RelatedPartyTransactionDomain175389612026-03-31RelatedPartyTransactionDomain175389612026-01-012026-03-31RelatedPartyTransactionDomain185389612025-12-31RelatedPartyTransactionDomain185389612026-03-31RelatedPartyTransactionDomain185389612026-01-012026-03-31RelatedPartyTransactionDomain195389612025-12-31RelatedPartyTransactionDomain195389612026-03-31RelatedPartyTransactionDomain195389612026-01-012026-03-31RelatedPartyTransactionDomain205389612025-12-31RelatedPartyTransactionDomain205389612026-03-31RelatedPartyTransactionDomain205389612026-01-012026-03-31RelatedPartyTransactionDomain215389612025-12-31RelatedPartyTransactionDomain215389612026-03-31RelatedPartyTransactionDomain215389612026-01-012026-03-31RelatedPartyTransactionDomain225389612025-12-31RelatedPartyTransactionDomain225389612026-03-31RelatedPartyTransactionDomain225389612026-01-012026-03-31RelatedPartyTransactionDomain235389612025-12-31RelatedPartyTransactionDomain235389612026-03-31RelatedPartyTransactionDomain235389612026-01-012026-03-31RelatedPartyTransactionDomain245389612025-12-31RelatedPartyTransactionDomain245389612026-03-31RelatedPartyTransactionDomain245389612026-01-012026-03-31RelatedPartyTransactionDomain255389612025-12-31RelatedPartyTransactionDomain255389612026-03-31RelatedPartyTransactionDomain255389612026-01-012026-03-31RelatedPartyTransactionDomain265389612025-12-31RelatedPartyTransactionDomain265389612026-03-31RelatedPartyTransactionDomain265389612026-01-012026-03-31RelatedPartyTransactionDomain275389612025-12-31RelatedPartyTransactionDomain275389612026-03-31RelatedPartyTransactionDomain275389612026-01-012026-03-31RelatedPartyTransactionDomain285389612025-12-31RelatedPartyTransactionDomain285389612026-03-31RelatedPartyTransactionDomain285389612026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares538961GENUSPAPERNOTLISTEDINE949P01018GENUS PAPER & BOARDS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-18INRLakhsQuarterlyFourth quarterMulti segment2026-05-2610:30:002026-05-2613:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-28https://genuspaper.com/wp-content/uploads/2025/09/GPBL-Related-Party-Transactions-Policy-28.05.2025.pdffalsefalseNA <BR> 2026-01-012026-03-31AuditedStandalone226085500042020002265057000154218700002389600084865000107688000483670004198610002226864000381930000381930000216000216000037977000000037977000-171707000-13373000025712600010.150.15000.150.151.The above audited financial results of Genus Paper & Boards Limited (“the Company”) have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their meeting held on May 26, 2026. Limited review of these results as required under Regulation 33 of SEBI (LODR) Regulations, 2015, has been completed by the statutory auditors of the Company. The Statutory Auditor has issued an unmodified audit report thereon. <BR> <BR> 2.The above audited financial results of the Company have been prepared in accordance with Indian Accounting Standards (IND AS) prescribed under section 133 of The Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. <BR> <BR> 3.The figures for the quarter ended March 31, 2026 and quarter ended March 31, 2025 are balancing figures between the audited figures in respect of full financial year and year to date figures upto the third quarter for the respective year which were subject to limited review. <BR> <BR> 4.The Company has incurred significant capital expenditure during the previous years. Pursuant to this, the Company undertook a reassessment of the remaining useful life of its Plant and Machinery based on a technical evaluation carried out by an independent Chartered Engineer. Based on the said assessment, the revised residual life of the assets has been determined to be 35–40 years. Accordingly, the financial impact arising from the revision in residual life, the consequential effect on depreciation is lower by Rs 213.10 lacs and Rs 429.57 lacs and profit is higher with the above figures for the quarter and year ended March 31, 2026 respectively, has been taken into account. <BR> <BR> 5.During the current quarter, the company has made disinvestment of 100% of the equity stake held in its Wholly Owned Subsidiary, Genus Paper and Coke limited (GPCL). Consequently, GPCL ceased to be the Wholly Owned Subsidiary of the Company w.e.f. March 06, 2026. Consequent to the said transaction, the financial results for the current quarter/year as well as all comparative periods presented, have been prepared and presented on standalone basis. <BR> <BR> 6.On November 21, 2025, the Government of India notified four new labour codes ( the Code on Wages, 2019, the Code on Social Security, 2020, the Industrials Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 existing labour laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assesment of financial impact due to change in regulations. <BR> The Company engages contractual labour through independent contractors for certain operational activities. The related personnel are on the payrolls of the respective contractors and statutory obligations, including retirement benefit obligations, are contractually recoverable from and payable by such contractors only. <BR> Based on the evaluation of existing contractual arrangements and legal position as on the reporting date, management believes that no provision is required in respect of gratuity or similar obligations relating to such contractual workforce. The Company continues to monitor regulatory developments pertaining to implementation of the Labour Codes, including the Code on Social Security, 2020.” <BR> <BR> 7.Subsequent to the reporting period, a fire broke out in the noon time on May 24, 2026, at the Company’s raw material (waste paper) stock yard at the Muzaffarnagar plant. There was no casualty or injury to any personnel on account of the incident. Further, there has been no disruption to production operations and the management does not anticipate any impact on production in future also due to this incident.The Company is in the process of assessing the extent of the loss/damage. The affected inventories and related losses are adequately insured. The consequential financial impact, if any, cannot presently be determined with reasonable certainty. Accordingly, no adjustment has been made in these financial results in respect of the aforesaid event, in accordance with Ind AS 10 – Events after the Reporting Period. <BR> <BR> 8.Audited Statement of assets and liabilities and statement of cash flows are presented in Annexure-1 and Annexure-2 respectively.2025-04-012026-03-31AuditedStandalone9399678000508000094047580006543088000010271200032959300041394200023463600016332840009257255000147503000014750300001734000173400001457690000000145769000-171707000-25938000257126000100.570.57000.570.57Others419861000Others1633284000589545000065450200000000000077726000077726000035571200078491000776141500020871230000103531400070200020221700003700140001608247000369537000011456785000407126000465931400050664400005066440000338996800065909000345587700003455877000101011900011807000179364300018054500005716400028727330005881400029210002934468000639034500011456785000investment691694000Other Financial Assets73159000Non Financial Assets12407000Right to Use Assets65207000Other non-current assets13284000Other Financial Assets286308000Non-Financial Assets83706000Lease Liabilities13044000Other Financial Liabilities18770000Long term Provison34095000Other current financial liabilities40907000Lease Liabilities16257000Non- Financial Liabilites58814000Paper Business2261417000Strategic Investment Activity3640000Paper Business9401118000Strategic Investment Activity3640000226505700094047580000022650570009404758000Paper Business142445000Strategic Investment Activity3436000Paper Business558587000Strategic Investment Activity28580001458810005614450001076880004139420000038193000147503000Paper Business10765091000Strategic Investment Activity69169400011456785000011456785000Paper Business11216730000Strategic Investment Activity24005500011456785000011456785000The Group has made significant strategic Investments in the past and has undertaken the said activity in a focused and organised manner. Effective April 01, 2020, the Board of Directors of the company has decided to recognize the ' Strategic Investment Division' as a seperate business division of the company with a dedicated team reporting directly to the senior management. Consequently, the Chief Opertaing Decision Maker (CODM) reviews the business as two operating segments in standalone financial statement namely ' Paper business' and 'Strategic Investment Activity'. In accordance with the core principles of Ind AS 108 "Operating Segments", these have been considered as reportable segments of the company. <BR> <BR> Previous year/period figures has been regrouped/reclassified, Wherever necessary to conform to those current year Classification.433485000-327192000452640000-364000070867000000-156410000-10141000522780002346360000000000195430000000000460373000607876000000006078760000000000007107900000000000000000000001803700000-6927530000000000074579800001403300004334850000-696610002286190001437420000143742000-535025000-39128300017170700017170700000-171707000-171707000GENUS PAPER & BOARDS LIMITED******GENUS INNOVATION LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseSale of goods or services630000NA63000022100013000GENUS PAPER & BOARDS LIMITED******GENUS INNOVATION LIMITED******Enterprise that have a member of key management in common with the reporting enterprisePurchase of goods or services0NA02080000GENUS PAPER & BOARDS LIMITED******GENUS POWER INFRASTRUCTURES LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseSale of goods or services73750000NA73750000-49295000-63735000GENUS PAPER & BOARDS LIMITED******GENUS POWER INFRASTRUCTURES LIMITED******Enterprise that have a member of key management in common with the reporting enterprisePurchase of goods or services9275000NA927500019900000GENUS PAPER & BOARDS LIMITED******GENUS POWER INFRASTRUCTURES LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseLoan0NA0605000000605000000Loan00UnsecuredBUSINESS PURPOSEGENUS PAPER & BOARDS LIMITED******GENUS POWER INFRASTRUCTURES LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseInterest paid26182000NA26182000133290000GENUS PAPER & BOARDS LIMITED******KAILASH COAL AND COKE COMPANY LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseSale of goods or services690000NA6900001058000822000GENUS PAPER & BOARDS LIMITED******KAILASH COAL AND COKE COMPANY LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseLoan-60000000NA-60000000620000002000000Loan00UnsecuredBUSINESS PURPOSEGENUS PAPER & BOARDS LIMITED******KAILASH VIDYUT & ISPAT LIMITED******Enterprise that have a member of key management in common with the reporting enterprisePurchase of goods or services149000NA149000900000GENUS PAPER & BOARDS LIMITED******YAJUR COMTRADE PRIVATE LIMITED******Enterprise that have a member of key management in common with the reporting enterprisePurchase of goods or services26161000NA261610001800025864000GENUS PAPER & BOARDS LIMITED******KAILASH ENTERPRISES******Enterprise that have a member of key management in common with the reporting enterprisePurchase of goods or services80000NA8000000GENUS PAPER & BOARDS LIMITED******GENUS PAPER AND COKE LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseAdvance29000000NA29000000100000000GENUS PAPER & BOARDS LIMITED******KAILASH CHANDRA AGARWAL******Enterprise that have a member of key management in common with the reporting enterpriseLoan0NA05000000050000000Loan00UnsecuredBUSINESS PURPOSEGENUS PAPER & BOARDS LIMITED******KAILASH INDUSTRIES LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseLoan10000000NA100000004000000033500000Loan00UnsecuredBUSINESS PURPOSEGENUS PAPER & BOARDS LIMITED******VIRTUOUS INFRA LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseLoan0NA050000005000000Loan00UnsecuredBUSINESS PURPOSEGENUS PAPER & BOARDS LIMITED******ISHWAR SHANTI SONS LLP******Enterprise that have a member of key management in common with the reporting enterpriseLoan0NA07500000075000000Loan00UnsecuredBUSINESS PURPOSEGENUS PAPER & BOARDS LIMITED******RIG PACKAGING SOLUTIONS PRIVATE LIMITED******Enterprise that have a member of key management in common with the reporting enterpriseAdvance1000000NA100000015000000GENUS PAPER & BOARDS LIMITED******ISHWAR CHAND AGARWAL******Directors and KMPSLoan0NA0370000000370000000Loan00UnsecuredBUSINESS PURPOSEGENUS PAPER & BOARDS LIMITED******KAILASH CHANDRA AGARWAL******Directors and KMPSRemuneration4370000NA437000000GENUS PAPER & BOARDS LIMITED******SIMPLE AGARWAL******Relative of KMPRemuneration1500000NA150000000GENUS PAPER & BOARDS LIMITED******SURYA PRAKASH SINHA******Directors and KMPSRemuneration450000NA45000000GENUS PAPER & BOARDS LIMITED******RICHA AGARWAL******Relative of KMPRemuneration1260000NA126000000GENUS PAPER & BOARDS LIMITED******SANJAY KUMAR AGARWAL******Directors and KMPSRemuneration1657000NA165700000GENUS PAPER & BOARDS LIMITED******KUNAL NAYAR******Directors and KMPSRemuneration354000NA35400000GENUS PAPER & BOARDS LIMITED******PRADEEP NARAIN TANDON******Directors and KMPSAny other transactionSitting Fees20000NA2000000GENUS PAPER & BOARDS LIMITED******REKHA SRIVASTAVA******Directors and KMPSAny other transactionSitting Fees20000NA2000000GENUS PAPER & BOARDS LIMITED******NISHANT CHANDRA AGARWAL******Directors and KMPSAny other transactionSitting Fees20000NA2000000GENUS PAPER & BOARDS LIMITED******MEGHNA KAPOOR******Directors and KMPSAny other transactionSitting Fees20000NA2000000126588000AuditedtrueJethani & Associatestrue2028-08-31