ESFL2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member ESFL2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares ESFL 2023-04-01 2024-03-31 INR Third quarter Unaudited Standalone 379300000.00 3071000.00 382371000.00 215335000.00 0.00 15010000.00 47882000.00 4092000.00 13703000.00 27171000.00 323192000.00 59179000.00 0.00 59179000.00 0.00 59179000.00 16220000.00 -2629000.00 13591000.00 45588000.00 0.00 0.00 0.00 45588000.00 45588000.00 206992000.00 10 2.20 2.20 0.00 0.00 0.00 1) The above unaudited standalone financial results have been prepared in accordance with Accounting Standard ( AS ) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014. As per MCA Notifications dated February 16, 2015, companies whose shares are listed on SME Exchanges as referred to in Chapter XB of Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009, are exempted from the compulsory requirements of adoption of Indian Accounting Standards ( Ind AS ). 2) The above unaudited standalone financial results for the quarter and nine months ended December, 31 2023 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company in their meeting held on January 12, 2024. The Statutory Auditors (peer reviewed) of the Company have carried out limited review of the standalone financial results for the quarter and nine months ended on December 31, 2023. Their limited review report does not have any qualification/modification. 3) The financial results for the corresponding quarter and nine months ended December 31, 2022 have not been subjected to limited review or audit by the statutory auditors. However, the management has exercised necessary due diligence to ensure that the financial results for these period provide a true and fair view of the Company's affairs. 4) The company is engaged in the business of manufacturing of plastic and home décor products. The Company does not have more than one reportable segment in terms of AS 17 hence segment wise reporting is not applicable. 5) Pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations), the aforesaid Standalone Financial Results may be accessed on the company’s website at www.essenspeciality.com and may also be accessed at the website of the stock exchange where shares of the company are listed at www.nseindia.com. 6) The figures for the previous period have been restated/regrouped/reclassified, wherever necessary, in order to make them comparable. Unaudited Standalone 1025217000.00 11956000.00 1037173000.00 589479000.00 0.00 15296000.00 111929000.00 15480000.00 40847000.00 101824000.00 874854000.00 162319000.00 0.00 162319000.00 0.00 162319000.00 44372000.00 -4830000.00 39542000.00 122777000.00 0.00 0.00 0.00 1227.77 122777000.00 206992000.00 10 6.45 6.45 0.00 0.00 0.00 Other Expenses 27171000.00 Other Expenses 101824000.00