5002802026-04-012026-06-305002802026-04-012026-06-30in-capmkt:OtherExpenses1Member5002802026-04-012026-06-30in-capmkt:OtherExpenses2Member5002802026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15002802026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500280CENTENKANAINE485A01015CENTURY ENKA LIMITEDMain BoardEquity2026-04-012027-03-312026-07-282026-07-21INRLakhsQuarterlyFirst quarterSingle segmentSynthetic Yarn2026-07-2812:00:002026-07-2813:28:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone554290000084900000562780000037092000008600000-4624000003409000004600000144200000108930000048344000007934000000793400000187700000-740000018030000006131000000000613100000149000006280000002185000001028.0628.060028.0628.060.0001001 The above results have been reviewed and recommended for approval by the Audit Committee to the Board of Directors and have been approved by the Board of Directors at its meeting held on 28th July, 2026. The Statutory Auditors have carried out limited review of the above financial results and their report contains emphasis with respect to matter disclosed in note 3 below. <br /> 2 The Company's business activity falls within a single operating segment i.e. Synthetic Yarn. <br /> 3 Excise Department had issued an order dated 31st December, 2013 denying the applicability of Notification No. 6 2000 dated 1st March, 2000 and raised a demand of Rs.22,927 lacs plus interest thereon and penalty equivalent to duty demand amount. <br /> In this matter, Customs, Excise and Service Tax Appellate Tribunal CESTAT in its order dated 20th December, 2019, upheld the denial of aforesaid notification and remanded back the matter to Central Excise Department to redetermine quantum of duty short paid, imposition of equal amount of penalty on redetermined amount of duty demand and applicable interest. The Commissioner, CGST & Central Excise, Raigad had re-determined assessable value pursuant to order of CESTAT and <br /> confirmed the demand amounting to Rs.730 lacs as against above demand of Rs.22,927 lacs, interest at appropriate rate on the duty and equal amount of penalty vide its order dated 8th September, 2020. Against the said order of the Commissioner, CGST & Central Excise, Raigad, Department had filed an appeal before the Appellate Tribunal. The Company's appeal in the matter is pending before the hon'ble Supreme Court of India. The Company had deposited the amount of duty of Rs.730 Lacs under protest. The Company had been advised by legal experts that it had a fair chance of ultimately succeeding in the matter and accordingly no provision is required to be made in the accounts. <br /> 4 During the previous year ended 31st March 2026, the Government of India had notified 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 Labour Codes with effect from 21st November, 2025, which consolidates 29 existing labour laws. The Labour Codes, amongst other things introduce changes, including a uniform definition of wages and enhanced benefits <br /> relating to leave. The Ministry of Labour & Employment had issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from these regulatory changes. In accordance with the guidance issued by the Institute of Chartered Accountants of India and based on actuarial valuation, the Company has assessed and disclosed the financial Impact of these changes as Statutory Impact of New Labour Codes under Exceptional Items in the financial results for the year ended 31st March, 2026. The Company had recognized Rs 186 Lacs as Statutory Impact of New Labour Codes towards additional Gratuity, classified as past service cost, primarily due to the revised definition of wages under the Labour Codes. <br /> 5 The figures for three months ended 31st March 2026 are arrived at difference between audited figures in respect of the full financial year and published figures upto nine months of relevant financial year.Power and fuel564700000Other Expenses524600000Items that will not be reclassified to profit and loss27300000273000004500000Items that will be reclassified to profit and loss-10500000-10500000-260000014900000