5001352026-04-012026-06-305001352026-06-305001352026-04-012026-06-30in-capmkt:OtherExpenses1Member5001352026-04-012026-06-30in-capmkt:ReportableSegments1Member5001352026-04-012026-06-30in-capmkt:ReportableSegments2Member5001352026-04-012026-06-30in-capmkt:ReportableSegments3Member5001352026-04-012026-06-30in-capmkt:ReportableSegments4Member5001352026-04-012026-06-30in-capmkt:ReportableSegments5Member5001352026-04-012026-06-30in-capmkt:ReportableSegments6Member5001352026-04-012026-06-30in-capmkt:ReportableSegments1Member5001352026-04-012026-06-30in-capmkt:ReportableSegments2Member5001352026-04-012026-06-30in-capmkt:ReportableSegments3Member5001352026-04-012026-06-30in-capmkt:ReportableSegments4Member5001352026-04-012026-06-30in-capmkt:ReportableSegments5Member5001352026-04-012026-06-30in-capmkt:ReportableSegments6Member5001352026-04-012026-06-30in-capmkt:ReportableSegments1Member5001352026-06-30in-capmkt:ReportableSegments1Member5001352026-04-012026-06-30in-capmkt:ReportableSegments2Member5001352026-06-30in-capmkt:ReportableSegments2Member5001352026-04-012026-06-30in-capmkt:ReportableSegments3Member5001352026-06-30in-capmkt:ReportableSegments3Member5001352026-04-012026-06-30in-capmkt:ReportableSegments4Member5001352026-06-30in-capmkt:ReportableSegments4Member5001352026-04-012026-06-30in-capmkt:ReportableSegments5Member5001352026-06-30in-capmkt:ReportableSegments5Member5001352026-04-012026-06-30in-capmkt:ReportableSegments6Member5001352026-06-30in-capmkt:ReportableSegments6Member5001352026-04-012026-06-30in-capmkt:ReportableSegments1Member5001352026-06-30in-capmkt:ReportableSegments1Member5001352026-04-012026-06-30in-capmkt:ReportableSegments2Member5001352026-06-30in-capmkt:ReportableSegments2Member5001352026-04-012026-06-30in-capmkt:ReportableSegments3Member5001352026-06-30in-capmkt:ReportableSegments3Member5001352026-04-012026-06-30in-capmkt:ReportableSegments4Member5001352026-06-30in-capmkt:ReportableSegments4Member5001352026-04-012026-06-30in-capmkt:ReportableSegments5Member5001352026-06-30in-capmkt:ReportableSegments5Member5001352026-04-012026-06-30in-capmkt:ReportableSegments6Member5001352026-06-30in-capmkt:ReportableSegments6Member5001352026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15001352026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares500135EPLNOTLISTEDINE255A01020EPL LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-04INRMillionsQuarterlyFirst quarterGeographical2026-08-1113:04:002026-08-1115:34:00Not applicable2026-04-012026-06-30UnauditedConsolidated13879000000360000001391500000061110000000-4810000002797000000291000000109400000028400000001265200000012630000000126300000019900000084000000283000000098000000000026000000100600000032400000013300000009860000002000000012980000003200000064100000023.083.07003.083.070.00260.03950.05433. 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 34 "Interim Financial Reporting" ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and is 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 /> 4. 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 /> 5. 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 Group 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 Group has presented it as 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. (ii) Due to closure of a factory unit in one of its subsidiary, the Group had incurred a cost of Rs. 67 million during the year ended 31 March 2026. (iii) 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 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 Holding 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 Group had incurred a cost of Rs. 156 million for the quarter and year ended 31 March 2026. <br /> 6. Pursuant to Employees Stock Options Scheme 2025, the Holding Company has granted 7,682 stock options during the quarter ended 30 June 2026. <br /> 7. During the quarter ended 30 June 2026, the Holding Company has allotted 49,816 equity shares of face value Rs. 2 each to option grantees upon exercise of stock options under the Holding Company's Employee Stock Option Scheme 2020. <br /> 8. Amounts shown as '0' in the above results represent value less than Rupee one million.Other Expenses2840000000AMESA4374000000EAP3602000000AMERICAS3792000000EUROPE3214000000Unallocated6000000Inter segmental elimination-11090000001387900000013879000000AMESA476000000EAP545000000AMERICAS376000000EUROPE154000000Unallocated-3000000Inter segmental elimination-300000001518000000291000000-620000001289000000AMESA16479000000EAP12662000000AMERICAS12724000000EUROPE10322000000Unallocated2904000000Inter segmental elimination-212000000052971000000052971000000AMESA4953000000EAP4680000000AMERICAS2702000000EUROPE3164000000Unallocated9074000000Inter segmental elimination-163000000022943000000022943000000Remeasurement gains/(losses) on defined benefit plan100000010000000Exchange differences on translation of financial results of foreign operations3230000003230000000324000000