ESFL2025-07-012025-09-30ESFL2025-09-30ESFL2025-03-31ESFL2025-04-012025-09-30ESFL2025-07-012025-09-30in-capmkt:OtherExpenses1MemberESFL2025-04-012025-09-30in-capmkt:OtherExpenses1MemberESFL2025-07-012025-09-30RelatedPartyTransactionDomain1ESFL2025-06-30RelatedPartyTransactionDomain1ESFL2025-09-30RelatedPartyTransactionDomain1ESFL2025-07-012025-09-30RelatedPartyTransactionDomain2ESFL2025-06-30RelatedPartyTransactionDomain2ESFL2025-09-30RelatedPartyTransactionDomain2ESFL2025-07-012025-09-30RelatedPartyTransactionDomain3ESFL2025-06-30RelatedPartyTransactionDomain3ESFL2025-09-30RelatedPartyTransactionDomain3ESFL2025-07-012025-09-30RelatedPartyTransactionDomain4ESFL2025-06-30RelatedPartyTransactionDomain4ESFL2025-09-30RelatedPartyTransactionDomain4ESFL2025-07-012025-09-30RelatedPartyTransactionDomain5ESFL2025-06-30RelatedPartyTransactionDomain5ESFL2025-09-30RelatedPartyTransactionDomain5ESFL2025-07-012025-09-30RelatedPartyTransactionDomain6ESFL2025-06-30RelatedPartyTransactionDomain6ESFL2025-09-30RelatedPartyTransactionDomain6ESFL2025-07-012025-09-30RelatedPartyTransactionDomain7ESFL2025-06-30RelatedPartyTransactionDomain7ESFL2025-09-30RelatedPartyTransactionDomain7ESFL2025-07-012025-09-30RelatedPartyTransactionDomain8ESFL2025-06-30RelatedPartyTransactionDomain8ESFL2025-09-30RelatedPartyTransactionDomain8ESFL2025-07-012025-09-30RelatedPartyTransactionDomain9ESFL2025-06-30RelatedPartyTransactionDomain9ESFL2025-09-30RelatedPartyTransactionDomain9ESFL2025-07-012025-09-30RelatedPartyTransactionDomain10ESFL2025-06-30RelatedPartyTransactionDomain10ESFL2025-09-30RelatedPartyTransactionDomain10ESFL2025-07-012025-09-30RelatedPartyTransactionDomain11ESFL2025-06-30RelatedPartyTransactionDomain11ESFL2025-09-30RelatedPartyTransactionDomain11ESFL2025-07-012025-09-30RelatedPartyTransactionDomain12ESFL2025-06-30RelatedPartyTransactionDomain12ESFL2025-09-30RelatedPartyTransactionDomain12ESFL2025-07-012025-09-30RelatedPartyTransactionDomain13ESFL2025-06-30RelatedPartyTransactionDomain13ESFL2025-09-30RelatedPartyTransactionDomain13ESFL2025-07-012025-09-30RelatedPartyTransactionDomain14ESFL2025-06-30RelatedPartyTransactionDomain14ESFL2025-09-30RelatedPartyTransactionDomain14ESFL2025-07-012025-09-30RelatedPartyTransactionDomain15ESFL2025-06-30RelatedPartyTransactionDomain15ESFL2025-09-30RelatedPartyTransactionDomain15ESFL2025-07-012025-09-30RelatedPartyTransactionDomain16ESFL2025-06-30RelatedPartyTransactionDomain16ESFL2025-09-30RelatedPartyTransactionDomain16ESFL2025-07-012025-09-30RelatedPartyTransactionDomain17ESFL2025-06-30RelatedPartyTransactionDomain17ESFL2025-09-30RelatedPartyTransactionDomain17ESFL2025-07-012025-09-30RelatedPartyTransactionDomain18ESFL2025-06-30RelatedPartyTransactionDomain18ESFL2025-09-30RelatedPartyTransactionDomain18ESFL2025-07-012025-09-30RelatedPartyTransactionDomain19ESFL2025-06-30RelatedPartyTransactionDomain19ESFL2025-09-30RelatedPartyTransactionDomain19ESFL2025-07-012025-09-30RelatedPartyTransactionDomain20ESFL2025-06-30RelatedPartyTransactionDomain20ESFL2025-09-30RelatedPartyTransactionDomain20ESFL2025-07-012025-09-30RelatedPartyTransactionDomain21ESFL2025-06-30RelatedPartyTransactionDomain21ESFL2025-09-30RelatedPartyTransactionDomain21ESFL2025-07-012025-09-30RelatedPartyTransactionDomain22ESFL2025-06-30RelatedPartyTransactionDomain22ESFL2025-09-30RelatedPartyTransactionDomain22ESFL2025-07-012025-09-30RelatedPartyTransactionDomain23ESFL2025-06-30RelatedPartyTransactionDomain23ESFL2025-09-30RelatedPartyTransactionDomain23ESFL2025-07-012025-09-30RelatedPartyTransactionDomain24ESFL2025-06-30RelatedPartyTransactionDomain24ESFL2025-09-30RelatedPartyTransactionDomain24ESFL2025-07-012025-09-30RelatedPartyTransactionDomain25ESFL2025-06-30RelatedPartyTransactionDomain25ESFL2025-09-30RelatedPartyTransactionDomain25iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000ESFLNOTLISTEDINE0ITO01014Essen Speciality Films LimitedSMEEquity2025-04-012026-03-312025-11-142025-11-08INRLakhsQuarterlySecond quarterSingle segmentManufacturing of Plastic Products2025-11-1414:30:002025-11-1415:00:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2023-02-14https://www.essenspeciality.com/investorszone.htmlfalsefalseDisclosure for the defaults on loans and debt securities is not applicable to the Company as Company has not defaulted in payment of loans or debt securities during the quarter ended September 30, 2025.2025-07-012025-09-30UnauditedStandalone483533000730004836060005555130000-33134700077133000310900015673000877590004078400007576600007576600021193000270000023893000051873000000051873000051873000248390000102.092.09002.092.091. The above unaudited standalone financial results for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company in their meeting held on November 14, 2025. The Statutory Auditors (peer reviewed) of the Company have carried out limited review of the unaudited standalone financial results for the quarter and half year ended on September 30, 2025. Their limited review report does not have any qualification/ modification. <BR> 2. The Company has voluntarily adopted Indian Accounting Standards ("Ind AS") notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended, with effect from April 01, 2025 and accordingly, the transition was carried out, from the Accounting Principles generally accepted in India as specified under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rules, 2014 ("previous GAAP"), in accordance with Ind AS 101- First time adoption of Indian Accounting Standards. Accordingly, the impact of transition has been recorded in opening reserves as at April 1, 2025 and the periods presented have been restated. <BR> 3. The Financial statements for the previous periods have been adjusted as required to present the earliest comparative period to the First Time IND AS Interim Report in compliance with IND AS. <BR> 4. During the FY 2024-25, the Company had issued and allotted 41,39,840 equity shares 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 ‘Indian Accounting Standard (Ind AS) 33 - Earnings per Share’, the figures of Earnings Per Share for the quarter and half-year ended September 30, 2024 have been restated to give effect to the allotment of the bonus shares. <BR> 5. 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 Ind AS 108 hence segment wise reporting is not applicable. <BR> 6. The Board of Directors of the Company, in their meeting held on May 05, 2025, had recommended the Final Dividend of Re. 1 per equity share of Rs. 10 each fully paid up equity shares (10%) for the Financial Year 2024-25, subject to approval by the shareholders of the Company at the ensuing Annual General Meeting. Accordingly, the shareholders of the Company at Twenty-Third Annual General Meeting held on September 27, 2025 had approved declaration of Final Dividend and paid to shareholders on October 24, 2025 which was within 30 days from the date of declaration of dividend at AGM. <BR> 7. Pursuant to the requirements of IND AS 101 the reconciliation of total equity as per Previous GAAP and restated equity as per IND AS is as follows: <BR> Particulars Quarter ended 30.09.2024 Half Year Ended 30.09.2024 Year Ended 31.03.2025 <BR> Equity as per previous GAAP <BR> -Share Capital 2,069.92 2,069.92 2,483.90 <BR> -Reserves and Surplus 13,024.48 13,024.48 12,841.08 <BR> Total Equity 15,094.40 15,094.40 15,324.98 <BR> <BR> Impact of Accounting for Net Investment in Lease (0.02) (0.05) (0.12) <BR> Impact of Accounting for foreign exchange derivatives (0.56) (0.26) 3.13 <BR> Impact of Accounting for investments at fair value through profit and loss 120.85 151.50 (30.62) <BR> Impact of Accounting for loan given to employees at discounted rates 1.18 1.41 0.94 <BR> Impact on Deferred Tax of above items (36.44) (38.32) 2.29 <BR> Impact on equity of items adjusted in previous periods 13.33 13.33 13.33 <BR> <BR> Closing Equity as per IND AS <BR> -Share Capital 2,069.92 2,069.92 2,483.90 <BR> -Reserves and Surplus 13,122.80 13,152.10 12,830.03 <BR> Equity as reported under Ind AS 15,192.72 15,222.02 15,313.94 <BR> 8. The Company has also prepared a reconciliation of the standalone net profit for the quarter and half-year ended as on September 30, 2024 and year ended March 31, 2025 under previous GAAP with the total comprehensive income as reported in these financial results under Ind AS. The net profit reconciliation is presented below: <BR> Particulars Quarter ended 30.09.2024 Half Year Ended 30.09.2024 Year Ended 31.03.2025 <BR> <BR> Net Profit under Previous GAAP 548.28 784.99 1,170.82 <BR> Add: (a) Finance Income in relation to leased assets 0.30 0.61 1.21 <BR> (b) Gain in relation to forward contract derivatives - 0.31 5.70 <BR> (c) Fair value changes in investment 119.15 151.81 151.81 <BR> (d) Unwinding of discount on loan given to employees 1.18 1.41 2.02 <BR> (e) Deferred Tax Impact - - 37.67 <BR> (g) Acturial Loss on Gratuity - - 11.65 <BR> <BR> Less (a) Rental income on leased assets 0.33 0.65 1.33 <BR> (b) Deferred Tax Impact 36.44 38.32 38.32 <BR> (c) Fair value changes in investment - - 182.42 <BR> (d) Loss in relation to forward contract derivatives 0.56 0.56 2.57 <BR> (e) Unwinding of discount on loan given to employees - - 1.08 <BR> <BR> Net profit for the period under Ind AS 631.58 899.58 1,155.17 <BR> Other Comprehensive Income (OCI) - - (8.72) <BR> Total comprehensive income for the period under Ind AS 631.58 899.58 1,146.45 <BR> 9. 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.2025-04-012025-09-30UnauditedStandalone89513300063250009014580008650840000-3936230001396880006427000310670001542620008029050009855300009855300027857000102800028885000069668000000069668000069668000248390000102.82.8002.82.8Other Expenses87759000Other 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