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INDIA LIMITEDMain BoardEquity2026-01-012026-12-312026-07-212026-07-14INRMillionsQuarterlySecond quarterSingle segmentConsumer Packaging2026-07-2113:15:002026-07-2114:55:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-04-27https://www.huhtamaki.com/en-in/flexible-packaging/investors/corporate-governance-and-policies/policies/falsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone750020000013000000751320000052227000000-2575000006969000003370000014280000010867000006925300000587900000058790000013740000013200000150600000043730000000004373000002180000045910000015110000025.795.79005.795.79During the year ended December 31, 2023, the Company had stopped production at Hyderabad plant with no material impact to the business.The Company has recognised profit on sale of property, plant and equipment of Rs. Nil in the current quarter and half year ended June 30, 2026(Rs. 2.8 million and Rs. 9.1 million respectively in the quarter and half year ended June 30, 2025), and Rs. 9.1 million in the previous year ended December 31, 2025, where accelerated depreciation was charged in 2023 in respect of property plant and equipment that were not usable at other locations. During the year ended December 31, 2023, the Company had relocated its three Label manufacturing sites to other existing Label manufacturing <br /> sites. The Company has recognised profit on sale of property, plant and equipment of Rs. Nil in the current quarter and half year ended June 30, 2026(Rs. Nil million and Rs. 0.4 million respectively in the quarter and half year ended June 30, 2025), and Rs. 0.4 million in the previous year ended December 31, 2025, where accelerated depreciation was charged in 2023 in respect of property plant and equipment that were not usable at other locations. During the previous year ended December 31, 2025, the Company had re-classified certain assets consisting of leasehold land and building having net book value of Rs 16.2 million and Rs 17.5 million respectively from Property, plant and equipment to Assets held for sale as per the requirements of Ind AS 105 - Non-current Assets Held for Sale and Discontinued Operations. The Company expects to dispose of these assetsover the course of next 12 months.The Company has subscribed to 28% of the equity share capital equivalent to Rs. 27.6 million in a Special Purpose Vehicle (“SPV”) ("AMPIN Energy C&I Twenty-Five Private Limited") on February 10, 2026. This investment is to comply with the requirements of the Electricity Act 2003 read with the Electricity Rules, 2005 for generating and utilising electricity through captive solar power projects. The depreciation charge for Q1 2026 includes an additional amount of Rs. 88 million relating to FY 2024 and FY 2025. During those two years, depreciation for certain assets was erroneously calculated on Written Down Value (WDV) basis instead of the company’s stated policy of Straight Line Method (SLM). As a result, depreciation expense for those periods was understated. This issue was identified in Q1 2026, following which Management conducted both quantitative and qualitative assessment of the adjustment. Based on the evaluation, it has been concluded that the amounts were not material to the results of the respective years. Accordingly, the entire additional depreciation charge of Rs. 88 million had been recognized in Q1 2026. Consequent to this adjustment, the Deferred Tax charge for Q1 2026 is lower by Rs. 22 million. With these corrections, the matter stands fully rectified in the financial results of Q1 2026.The Company does not have any subsidiary, associate, or joint venture entities. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 21, 2026. 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