5001352026-04-012026-06-305001352026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares500135EPLNOTLISTEDINE255A01020EPL LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-04INRMillionsQuarterlyFirst quarterSingle segmentManufacturing of Laminated Plastic Tubes and Laminates2026-08-1113:04:002026-08-1115:34:00Not applicablefalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone40030000006000000400900000020850000000-1140000004840000001000000003310000008270000003713000000296000000029600000084000000-80000007600000002200000000000220000000100000022100000064100000020.690.69000.690.690.00370.02290.03962. 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(4) 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 meeting held on 11 August 2026. <br /> 3. Figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of full financial year ended 31 March 2026 and the published year-to-date figures for the nine months period ended 31 December 2025 which were subjected to limited review by the statutory auditors. <br /> 4. Amounts shown as '0' in the results represent value less than Rupee one million. <br /> 5. Pls refer pdf filing for note 5. <br /> 6. 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 /> 7. Pursuant to Employees Stock Options Scheme 2025, the Company has granted 7,682 stock options during the quarter ended 30 June 2026. <br /> 8. During the quarter ended 30 June 2026, the Company has allotted 49,816 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 /> 9. Exceptional items represent following: (i) The Government of India consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes ('New Labour Codes'), effective 21 November 2025. The Company assessed the estimated financial implication arising from implementation of New Labour Codes which resulted in an increase in gratuity and compensated absences liability arising out of past service cost by Rs. 6 million for the quarter ended 31 March 2026 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. (ii) 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 read with the SEBI LODR Regulations and the relevant circulars issued by the Securities and Exchange Board of India, 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 currently subject to necessary statutory and regulatory approvals under the applicable laws. Owing to the proposed merger, the Company had incurred a cost of Rs. 156 million for the quarter and year ended 31 March 2026. <br /> Other Expenses827000000-100000001000000