ESFL2026-04-012026-06-30ESFL2026-04-012026-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares000000ESFLNOTLISTEDINE0ITO01014Essen Speciality Films LimitedSMEEquity2026-04-012027-03-312026-07-252026-07-21INRLakhsQuarterlyFirst quarterSingle segmentManufacturing of Plastic Products2026-07-2514:30:002026-07-2515:10:00Not applicablefalsefalseDisclosure 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 June 30, 20262026-04-012026-06-30UnauditedStandalone31650100061350003226360002107720000-7169000577530005889000961600049377000326238000-36020000-36020000-7231000-7231000036290000000362900003629000248390000100.150.15000.150.151) The above unaudited standalone financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and were thereafter approved by the Board of Directors of the Company in their meeting held on July 25, 2026. The Statutory Auditors (peer reviewed) of the Company have carried out limited review of the unaudited standalone financial results for the quarter ended June 30, 2026. Their limited review report does not have any qualification/ modification. <br /> 2) These financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (‘Ind AS') - 34 ‘Interim Financial Reporting’, notified under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other, accounting principles generally accepted in India. <br /> 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 Ind AS 108 hence segment wise reporting is not applicable. <br /> 4) In accordance with the provisions of Ind AS 110 - Consolidated Financial Statements, the requirement to prepare consolidated financial statements is not applicable to the Company, as the Company does not have any subsidiary, joint venture or associate company as on the date of reporting. <br /> 5) During the quarter ended March 31, 2026, the Company reversed an amount of Rs.67.22 lakhs previously recognized under "Exceptional Items" towards the estimated increase in gratuity and leave liabilities arising from the notified Labour Codes. The reversal was made consequent to the Company's reassessment that the detailed rules, clarifications and the effective date for implementation of the Labour Codes were yet to be notified and the related employee benefit obligations could not be reliably measured. Accordingly, no such exceptional item pertains to the quarter ended June 30, 2026. <br /> 6) The figures for the previous period have been restated/ regrouped/ reclassified, wherever necessary, in order to make them comparable. <br /> 7) 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.Other Expenses49377000