5392512026-04-012026-06-305392512026-04-012026-06-30in-capmkt:OtherExpenses1Member5392512026-04-012026-06-30AuditorDomain15392512026-04-012026-06-30in-capmkt:AuditedMember5392512026-06-30in-capmkt:AuditedMember5392512026-04-012026-06-30in-capmkt:AdjustedMember5392512026-06-30in-capmkt:AdjustedMember5392512026-04-012026-06-30AuditQualification1iso4217:INRiso4217:INRxbrli:shares539251BALKRISHNANOTLISTEDINE875R01011BALKRISHNA PAPER MILLS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-122026-08-06INRLakhsQuarterlyFirst quarterSingle segmentTrading of Paper and Paper Board2026-08-1215:00:002026-08-1218:00:00Statement on impact of audit qualificationfalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone1759000027200017862000016352000015720001296700032000125800032181000-143190000-143190000000-14319000-36540000-36540000-179730007000-1796600032219500010-0.45-0.45-0.11-0.11-0.56-0.56Note <br /> 1) The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12th August, 2026.These financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (as amended) (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other accounting practices and policies to the extent applicable. <br /> <br /> 2) Discontinued Operations (Manufacturing of Paper and Paperboard) <br /> The Board of Directors in their meeting held on 13th November, 2024 decided to discontinue the manufacturing of Paper & Paperboards situated at Ambivali. Accordingly, the net results of Paper & Paperboards has been disclosed as discontinued operation, as required by, Indian Accounting Standard (IND AS)105 and Schedule III of the companies Act 2013. <br /> <br /> The information related to discontinued operations of paper and paper board business is <br /> (Rs. in Lakhs) <br /> Sr. No. PARTICULARS QUARTER ENDED YEAR ENDED <br /> 30-06-2026 (Unaudited) 31-03-2026 (Audited refer note No. 7) 30-06-2025 <br /> (Unaudited) 31-03-2026 (Audited) <br /> 1 Revenue from Operations - - - - <br /> 2 Other Income 6.92 4.20 7.23 42.96 <br /> 3 Total Expenses 43.46 44.48 44.26 178.00 <br /> 4 Profit/(Loss) before exceptional item and tax (36.54) (40.28) (37.03) (135.04) <br /> 5 Exceptional Item - Gain/(loss) -Net - (21.27) - 172.00 <br /> 6 Profit / (Loss) before tax (36.54) (61.55) (37.03) 36.95 <br /> 7 Tax expenses - - - - <br /> 8 Net Profit/ (Loss) after tax (36.54) (61.55) (37.03) 36.95 <br /> <br /> 3) Going Concern <br /> The Company is engaged in the business of trading in paper and paperboards. During the quarter ended 30th June 2026, the Company achieved a sales turnover of Rs. 175.90 lakhs as compared to Rs. 111.59 lakhs in the previous quarter ended 30th June 2025, reflecting significant growth in business operations. <br /> <br /> The company is confident to improve the paper and paperboard business in the ensuing period. Moreover company is in a position to explore its other available resources for generation of future cash flow. <br /> <br /> In view of the above, Management is of the opinion that the Company has prepared its financial statement as going concern <br /> <br /> 4) The company reviews the business as a single operating segment, namely trading of paper and paper board. The Trading of plastic & packaging materials has been ceased from 01st April, 2026 therefore criteria of an operating segment under Ind AS 108 is not applicable. <br /> <br /> 5) Exceptional item includes: - <br /> (Rs. in Lakhs) <br /> Sr. No. PARTICULARS QUARTER ENDED YEAR ENDED <br /> 30-06-2026 (Unaudited) 31-03-2026 (Audited refer note No. 7) 30-06-2025 <br /> (Unaudited) 31-03-2026 (Audited) <br /> 1 Sundry Credit Balance written Back / (Sundry Debit Balance written off) - (21.27) - 172.00 <br /> <br /> Total Exceptional Item - Gain/ (loss) –Net - (21.27) - 172.00 <br /> <br /> <br /> 6) The Company does not have any subsidiary/associate/joint ventures as on 30th June, 2026. <br /> <br /> 7) The figures of last quarter for the previous year are the balancing figures between the audited figures in respect of the full financial year ended 31st March and the unaudited published year-to-date figures upto the third quarter ended 31st December, which were subjected to limited review by the statutory auditor. <br /> <br /> 8) Previous period's/year’s figures have been regrouped/reclassified wherever necessary. <br /> Other Expenses1258000-700007000UnauditedQualified opinionDSMR and COtrue2029-04-3000000000000000The Company’s net worth stands at negative of Rs. 17,723.83 Lakhs as at 30th June, 2026, further as mentioned in note no 2 to the financial results which describes the discontinuance of the manufacturing activity of paper and paperboard situated at Ambivali. This situation indicates that a material uncertainty exists that may cast significant doubt on the Company’s ability to continue as going concern. <br /> <br /> We draw attention to note no.3 with respect to the preparation of the financial results on going concern basis, based on the reasons and assumptions as stated in the aforesaid note. The company’s ability to continue as a going concern is dependent on generation of the expected cash flows to be able to meet its obligations as and when they arise. <br /> Qualified opinionRepetitiveNoUnascertainableQualification is not quantifiablenot quantifiable ANURAAG PODDARMANISH MALPANIDILEEP H SHINDED S M R & COMUMBAI2026-08-12