Seshasayee Paper and Boards Limited — Quarter / year ended March 31, 2026 (Audited)
| Sl. No. |
Particulars |
Standalone |
Consolidated |
|
|
3 months ended |
Year ended |
|
|
31 03 2026
(Audited) |
31 12 2025
(Unaudited) |
| 1 |
Income |
|
|
| a) |
Revenue from Operation |
591.78 |
386.81 |
| b) |
Other Income |
11.59 |
10.20 |
|
Total Income |
603.37 |
397.01 |
| 2 |
Expenses |
|
|
| a) |
Cost of Materials consumed |
281.14 |
270.57 |
| b) |
Purchases of Stock-in-Trade |
6.89 |
6.83 |
| c) |
Changes in inventories of Finished Goods, Work-in-Progress and Stock-in-Trade |
145.41 |
-28.07 |
| d) |
Employee benefits expense |
25.79 |
23.58 |
| e) |
Finance Costs |
0.71 |
2.55 |
| f) |
Depreciation and amortization expense |
11.07 |
11.25 |
| g) |
Cost of Power and Fuel |
52.21 |
48.96 |
| h) |
Other expenses |
56.78 |
40.23 |
|
Total expenses |
580.00 |
375.90 |
| 3 |
Profit / (Loss) from Ordinary Activities after Finance costs but before Exceptional items |
23.37 |
21.11 |
| 4 |
Share of Profit / (Loss) of Associate |
— |
— |
| 5 |
Exceptional Items |
— |
— |
| 6 |
Profit /(Loss) from Ordinary Activity Before Tax(3 + 4 + 5) |
23.37 |
21.11 |
| 7 |
Tax expenses |
|
|
|
Current Tax – For the Year |
6.09 |
6.49 |
|
– For earlier Years |
0.00 |
0.00 |
|
Deferred Tax |
-0.11 |
-0.91 |
|
Total Tax Expenses |
5.98 |
5.58 |
| 8 |
Net Profit /(Loss) from Ordinary Activities After Tax (6-7) |
17.39 |
15.53 |
| 9 |
Other Comprehensive Income |
|
|
|
A (i) Items that will not be reclassified to Statement of Profit and Loss |
|
|
|
(a) Remeasurement of the defined benefit Plans |
-2.78 |
0.00 |
|
(b) Net Fair Value Gain/(Loss) on investment in Equity Instruments through OCI |
-36.81 |
16.50 |
|
(c) Share of OCI of Associate |
— |
— |
|
(ii) Income Tax relating to items that will not be reclassified to Statement of Profit and Loss |
5.94 |
-2.38 |
|
B (i) Items that will be reclassified to Statement of Profit and Loss |
— |
— |
|
(ii) Income Tax relating to items that will be reclassified to Statement of Profit and Loss |
— |
— |
|
Total Other Comprehensive Income |
-33.65 |
14.12 |
| 10 |
Total Comprehensive Income for the period (8 + 9) (Comprising Profit and other Comprehensive income for the period) |
-16.26 |
29.65 |
| Sl. No. |
Particulars |
Standalone |
Consolidated |
|
|
3 months ended |
Year ended |
|
|
31 03 2026 (Audited) |
31 12 2025 (Unaudited) |
| 11 |
Paid-up Equity Share Capital |
12.04 |
12.04 |
|
(Face value ₹ 2) |
|
|
| 12 |
Reserves, excluding Revaluation Reserves, as per the Audited Balance Sheet |
|
|
| 13 |
Earnings Per Share of ₹ 2 each |
|
|
|
(not annualised) |
|
|
|
(a) Basic (in ₹) |
2.89 |
2.58 |
|
(b) Diluted (in ₹) |
2.89 |
2.58 |
|
Particulars |
Standalone |
Consolidated |
|
|
As at 31 03 2026 (Audited) |
As at 31 03 2025 (Audited) |
| A |
ASSETS |
|
|
| 1 |
Non-Current Assets |
|
|
|
(a) Property, Plant and Equipment |
743.62 |
755.22 |
|
(b) Capital Work in Progress |
92.91 |
71.09 |
|
(c) Other Intangible Assets |
1.29 |
1.15 |
|
(d) Investment Property |
– |
– |
|
(e) Financial Assets |
|
|
|
(i) Investments |
228.04 |
215.46 |
|
(ii) Other Financial Asset |
506.14 |
25.23 |
|
(f) Goodwill on Consolidation |
– |
– |
|
(g) Other Non-Current Assets |
125.36 |
132.19 |
|
Sub-total – Non Current Assets |
1697.36 |
1200.34 |
| 2 |
Current Assets |
|
|
|
(a) Inventories |
360.43 |
354.05 |
|
(b) Financial Assets |
|
|
|
(i) Trade Receivables |
189.88 |
147.98 |
|
(ii) Cash and cash equivalents |
7.81 |
13.09 |
|
(iii) Bank balances other than (ii) above |
136.78 |
658.36 |
|
(iv) Others |
0.82 |
1.30 |
|
(c) Current Tax Assets (Net) |
0.92 |
0.00 |
|
(d) Other Current Assets |
16.12 |
69.93 |
|
Subtotal – Current Assets |
712.76 |
1244.71 |
|
TOTAL – ASSETS |
2410.12 |
2445.05 |
|
Particulars |
Standalone |
|
Consolidated |
|
|
|
As at |
As at |
As at |
As at |
|
|
31 03 2026 |
31 03 2025 |
31 03 2026 |
31 03 2025 |
|
|
(Audited) |
(Audited) |
(Audited) |
(Audited) |
| B |
EQUITY AND LIABILITIES |
|
|
|
|
| 1 |
EQUITY |
|
|
|
|
