ESFL2024-07-012024-09-30 ESFL2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member ESFL2024-09-30 ESFL2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares ESFL NOTLISTED INE0ITO01014 Essen Speciality Films Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2024-10-28 2024-10-20 INR Lakhs Half yearly Single segment Manufacturing of Plastic Products 14:30:00 15:20:00 2024-10-28 2024-10-28 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Standalone 808536000.00 14447000.00 822983000.00 598468000.00 0.00 -89233000.00 98054000.00 2303000.00 27480000.00 84247000.00 721319000.00 101664000.00 0.00 101664000.00 0.00 101664000.00 25623000.00 -2458000.00 23165000.00 78499000.00 0.00 0.00 0.00 78499000.00 78499000.00 206992000.00 10 3.79 3.79 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 half year ended September, 30 2024 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company in their meeting held on October 28, 2024. The Statutory Auditors (peer reviewed) of the Company have carried out limited review of the standalone financial results for the quarter and half year ended on September 30, 2024. Their limited review report does not have any qualification/modification. 3) 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. 4) The Board of Directors of the Company, in their meeting held on June 29, 2024, had recommended the Final Dividend of Rs. 0.75 per equity share of Rs. 10 each fully paid up equity shares (7.5%) for the Financial Year 2023-24, subject to approval by the shareholders of the Company at the ensuing Annual General Meeting. Accordingly, the shareholders of the Company at Twenty-Second Annual General Meeting held on September 28, 2024 had approved declaration of Final Dividend and paid to shareholders on October 21, 2024 which was within 30 days from the date of declaration of dividend at AGM. 6) 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. 7) The figures for the previous period have been restated/regrouped/reclassified, wherever necessary, in order to make them comparable. Other Expenses 84247000.00 206992000.00 1302448000.00 1509440000.00 0.00 0.00 14304000.00 0.00 14304000.00 33677000.00 101655000.00 101535000.00 31788000.00 11932000.00 280587000.00 1804331000.00 404854000.00 86000.00 4803000.00 409743000.00 3893000.00 11482000.00 13671000.00 438789000.00 8809000.00 536585000.00 334291000.00 351410000.00 0.00 117390000.00 17057000.00 1365542000.00 1804331000.00 2417000.00 27480000.00 0.00 -3498000.00 0.00 0.00 -482000.00 -116000.00 0.00 0.00 25801000.00 -138892000.00 -139104000.00 -10703000.00 160598000.00 14506000.00 -10437000.00 -124032000.00 -98231000.00 3433000.00 13000.00 13343000.00 0.00 21490000.00 0.00 -31387000.00 0.00 0.00 -31387000.00 0.00 0.00 352000.00 3957000.00 0.00 0.00 0.00 0.00 650000.00 37574000.00 0.00 0.00 780000.00 0.00 0.00 0.00 -13000.00 16501000.00 0.00 -19700000.00 0.00 -44521000.00 0.00 0.00 -44521000.00 0.00 0.00 0.00 33678000.00 0.00 0.00 2417000.00 0.00 0.00 31261000.00 0.00 0.00 31261000.00 -44647000.00 0.00 -44647000.00 46757000.00 2110000.00