ESFL2024-10-012024-12-31 ESFL2024-10-012024-12-31 ESFL2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member ESFL2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member ESFL2024-12-31 ESFL2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares ESFL NOTLISTED INE0ITO01014 Essen Speciality Films Limited Nonbanking Format Equity 2024-04-01 2025-03-31 2025-01-24 2025-01-20 INR Lakhs Third quarter Single segment Manufacturing of Plastic Products 14:30:00 15:25:00 2025-01-24 2025-01-24 Not applicable 2024-10-01 2024-12-31 Unaudited Standalone 474440000.00 6501000.00 480941000.00 310052000.00 0.00 -97311000.00 63280000.00 13380000.00 14546000.00 74165000.00 378112000.00 102829000.00 0.00 102829000.00 0.00 102829000.00 28892000.00 -786000.00 28106000.00 74723000.00 0.00 0.00 0.00 74723000.00 74723000.00 248391000.00 10 3.01 3.01 0.00 0.00 0.00 1. The above unaudited standalone financial results for the quarter and nine months ended December, 31 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 January 24, 2025. 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, 2024. Their limited review report does not have any qualification/modification. 2. 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 ). 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 figures for the previous period have been restated/regrouped/reclassified, wherever necessary, in order to make them comparable. 5. During the quarter, the Company has issued and allotted 41,39,840 equity shares were allotted to the eligible holders of equity shares on the record date i.e. December 13, 2024 as bonus equity shares in the ratio of 1:5 by capitalising securities premium. In accordance with ‘Accounting Standard 20 - Earning Per Share’, the figures of Earning Per Share for the quarter ended September 30, 2024 and year ended March 31, 2024 and quarter/ nine-months ended December 31, 2023 have been restated to give effect to the allotment of the bonus shares. 6. Final Dividend of Rs. 0.75 per equity share for the Financial Year 2023-24, approved by members in Twenty-Second Annual General Meeting held on September 28, 2024, was paid to shareholders on October 21, 2024. 7. The Company had completed an Initial Public Offer (IPO) of 61,99,200 equity shares of face value of Rs. 10 each at an issue price of Rs. 107 per share (including a share premium of Rs. 97 per Equity Share) consisting of a fresh issue of 46,99,200 equity shares aggregating to Rs. 5,028.14 Lakhs and an offer for sale of 15,00,000 equity shares aggregating to Rs. 1,605.00 Lakhs. The equity shares of the Company was listed on Emerge platform of National Stock Exchange of India Limited (“NSE Emerge”) w.e.f. July 06, 2023. 8. Disclosure for utilization of issue proceeds for Listed Entities on NSE EMERGE in accordance with NSE Circular No. NSE/CML/2024/23 dated September 05, 2024 is given hereunder: Object as disclosed in the Offer Document Amount disclosed in the Offer Document (Rs. in Lakhs) Actual Utilised Amount (Rs. in Lakhs) Unutilised Amount (Rs. in Lakhs) Offer expenses in relation to the Fresh Issue 1,006.66 1,006.66 - Prepayment or repayment of all or a portion of certain outstanding borrowings availed by our Company 353.91 353.91 - Funding the working capital requirements of our Company 2,900.00 2,900.00 - General corporate purposes 767.57 607.38 160.19 Total 5,028.14 4,867.95 160.19 9. Pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, 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. 2024-04-01 2024-12-31 Unaudited Standalone 1282976000.00 20948000.00 1303924000.00 908520000.00 0.00 -186544000.00 161334000.00 15683000.00 42026000.00 158413000.00 1099432000.00 204492000.00 0.00 204492000.00 0.00 204492000.00 54515000.00 -3244000.00 51271000.00 153221000.00 0.00 0.00 0.00 1532.21 153221000.00 248391000.00 10 6.17 6.17 0.00 0.00 0.00 Other Expenses 74165000.00 Other Expenses 158413000.00