Orient Paper and Industries Limited — Quarter ended 31 March 2026 (Audited) and year ended 31 March 2026 (Audited)
| Sl. No. | P a r t i c u l a r s | Quarter Ended 31-03-2026 Refer note 2 (Audited) | Quarter Ended 31-12-2025 (Unaudited) | Quarter Ended 31-03-2025 Refer note 2 (Audited) | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 23,147.02 | 23,638.52 | 21,927.40 | 90,595.14 | 89,578.83 | |
| (b) Other income | 315.56 | 181.72 | 307.52 | 1,745.39 | 1,577.32 | |
| Total Income (a+b) | 23,482.58 | 23,820.24 | 22,234.92 | 92,340.53 | 91,156.15 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 9,598.48 | 11,192.60 | 9,299.46 | 41,075.48 | 39,003.40 | |
| (b) Changes in inventories of finished goods and work-in-progress | 633.56 | 101.59 | 423.44 | 438.56 | (658.85) | |
| (c) Power & fuel expenses | 4,964.71 | 5,129.64 | 4,861.58 | 20,689.76 | 20,386.44 | |
| (d) Employee benefits expense | 2,571.96 | 2,835.47 | 2,457.17 | 10,319.72 | 9,938.03 | |
| (e) Finance costs | 478.87 | 597.68 | 809.35 | 2,453.67 | 3,248.15 | |
| (f) Depreciation and amortisation expense | 1,595.57 | 1,415.38 | 1,333.55 | 5,812.34 | 5,135.22 | |
| (g) Other expenses | 4,997.83 | 5,485.55 | 5,928.19 | 21,892.62 | 22,993.81 | |
| Total Expenses | 24,840.98 | 26,757.91 | 25,112.74 | 1,02,682.15 | 1,00,046.20 | |
| 3 | Loss Before Tax (1-2) | (1,378.40) | (2,937.67) | (2,877.82) | (10,341.62) | (8,890.05) |
| 4 | Tax expenses | |||||
| Current tax | – | – | – | – | – | |
| Deferred tax (refer note 3) | (284.15) | (811.69) | (1,070.48) | (7,461.06) | (3,424.21) | |
| Total tax | (284.15) | (811.69) | (1,070.48) | (7,461.06) | (3,424.21) | |
| 5 | Net Loss for the period (3-4) | (1,094.25) | (2,125.98) | (1,807.34) | (2,880.56) | (5,465.84) |
| 6 | Other comprehensive income | |||||
| i. Items that will not be reclassified to statement of profit and loss (net) | (5,720.04) | (286.32) | (10,470.90) | (2,821.56) | (1,807.54) | |
| ii. Income tax relating to items that will not be reclassified to statement of profit and loss (refer note 3) | 539.34 | 9.71 | 1,495.70 | (1,001.56) | (580.92) | |
| 7 | Total comprehensive loss for the period (5+6) | (6,274.95) | (2,402.59) | (10,782.54) | (6,703.68) | (7,854.30) |
| 8 | Paid-up equity share capital (face value per share : Re. 1/-) | 2,121.96 | 2,121.96 | 2,121.96 | 2,121.96 | 2,121.96 |
| 9 | Other equity | – | – | – | 1,44,697.94 | 1,51,385.90 |
| 10 | Earnings per equity share of face value of Re.1/- each (not annualised) | |||||
| Basic and diluted | (0.52) | (1.00) | (0.85) | (1.36) | (2.58) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Non-current Assets | ||
| (a) Property, Plant and Equipment | 1,58,721.82 | 1,61,069.34 |
| (b) Capital Work-in-progress | 8,916.17 | 6,484.76 |
| (c) Investment Properties | 598.51 | 602.88 |
| (d) Intangible assets | 8.93 | 9.78 |
| (e) Biological assets other than bearer plants | 33.61 | 59.94 |
| (f) Financial Assets | ||
| (i) Investments | 20,949.80 | 28,433.60 |
| (ii) Other Financial Assets | 1,539.84 | 1,448.37 |
| (g) Income Tax Assets (net) | 76.31 | 157.41 |
| (h) Other Non-current Assets | 5,821.52 | 4,916.87 |
| Total-Non-current Assets | 1,96,666.51 | 2,03,182.95 |
| 2. Current Assets | ||
| (a) Inventories | 15,877.05 | 14,969.07 |
| (b) Biological assets other than bearer plants | 286.68 | 289.99 |
| (c) Financial Assets | ||
| (i) Investments | – | 16,356.63 |
| (ii) Trade Receivables | 1,706.23 | 1,704.43 |
| (iii) Cash and Cash Equivalents | 56.74 | 96.24 |
| (iv) Bank Balances Other than (iii), above | 65.87 | 73.92 |
| (v) Loans | 8.37 | 8.62 |
| (vi) Other Financial Assets | 309.08 | 343.39 |
| (d) Other Current Assets | 2,821.10 | 3,746.95 |
| Assets classified as held for sale | 151.79 | 15.20 |
| Total-Current Assets | 21,282.91 | 37,604.44 |
| TOTAL – ASSETS | 2,17,949.42 | 2,40,787.39 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 2,121.96 | 2,121.96 |
| (b) Other Equity | 1,44,697.94 | 1,51,385.90 |
| Total – Equity | 1,46,819.90 | 1,53,507.86 |
| LIABILITIES | ||
| 1. Non-current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 13,638.64 | 14,524.43 |
| (ii) Lease Liabilities | 504.74 | – |
| (b) Provisions | 773.19 | 440.49 |
| (c) Deferred Tax Liabilities (Net) | 18,730.00 | 25,189.49 |
| Total-Non-current Liabilities | 33,646.57 | 40,154.41 |
| 2. Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 15,044.48 | 25,177.24 |
| (ii) Lease Liabilities | 13.89 | 253.88 |
| (iii) Trade Payables | ||
| (a) Total outstanding dues of micro and small enterprises | 2,808.21 | 1,528.15 |
| (b) Total outstanding dues of creditors other than micro and small enterprises | 10,233.90 | 10,994.17 |
| (iv) Other Financial Liabilities | 5,291.87 | 5,169.46 |
| (b) Other Current Liabilities | 3,221.74 | 3,347.62 |
| (c) Provisions | 868.86 | 654.60 |
| Total-Current Liabilities | 37,482.95 | 47,125.12 |
| Total Liabilities | 71,129.52 | 87,279.53 |
| TOTAL – EQUITY AND LIABILITIES | 2,17,949.42 | 2,40,787.39 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| (A) Cash flows from operating activities: | ||
| Loss before income tax | (10,341.62) | (8,890.05) |
| Adjustments for: | ||
| Depreciation and amortisation expense | 5,812.34 | 5,135.22 |
| Finance cost | 2,453.67 | 3,248.15 |
| Loss on sale / disposal of property, plant and equipment (net) | 51.58 | 612.49 |
| Rental income from investment properties | (303.72) | (303.72) |
| Unspent liabilities, provisions no longer required and unclaimed balances written back | (176.45) | (349.49) |
| Equity-settled share-based payment | 15.72 | (5.68) |
| Interest income | (186.23) | (119.98) |
| Dividend income | (105.31) | (331.08) |
| Operating loss before changes in working capital | (2,780.02) | (1,004.14) |
| Increase in trade payables, other liabilities and provisions | 1,360.40 | 2,906.46 |
| Increase in inventories | (907.98) | (2,109.95) |
| (Increase) / Decrease in Biological Assets | 29.64 | (13.03) |
| Increase in trade receivables, loans and advances and other assets | (470.19) | (943.64) |
| Cash used in operations | (2,768.15) | (1,164.30) |
| Income taxes paid / (refund) (net) | 93.76 | (60.77) |
| Net cash used in operating activities | (2,674.39) | (1,225.07) |
| (B) Cash flows from investing activities: | ||
| Proceeds from sale / disposal of property, plant and equipment | 19.98 | 14.85 |
| Payments for acquisition and construction of property, plant and equipment (including intangible assets) | (5,150.30) | (6,511.99) |
| Proceeds on sale of investments in equity shares | 20,976.11 | 3,001.23 |
| Rental income from investment properties | 303.72 | 303.72 |
| Interest received | 165.14 | 111.10 |
| Dividend received | 105.31 | 331.08 |
| Investments in bank deposits | (4.88) | (0.41) |
| Net cash generated from / (used in) investing activities | 16,415.08 | (2,750.42) |
| (C) Cash flows from financing activities: | ||
| Proceeds from long-term borrowings | 8,007.51 | 8,529.18 |
| Repayment of long-term borrowings | (6,170.63) | (3,978.13) |
| Net (repayment) / proceeds from short-term borrowings | (12,855.43) | 3,411.45 |
| Principal Payment of Lease Liabilities | (115.34) | (157.71) |
| Finance costs paid | (2,646.30) | (3,385.25) |
| Dividend paid | -530.46) | – |
| Net cash (used in) / generated from financing activities | (13,780.19) | 3,889.08 |
| Net decrease in cash and cash equivalents (A+B+C) | (39.50) | (86.41) |
| Cash and cash equivalents at the beginning of the period | 96.24 | 182.65 |
| Cash and cash equivalents at the end of the period | 56.74 | 96.24 |
| Sl. No. | Particulars | Quarter Ended 31-03-2026 Refer note 2 (Audited) | Quarter Ended 31-12-2025 (Unaudited) | Quarter Ended 31-03-2025 Refer note 2 (Audited) | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue : | |||||
| a) Paper & Tissue | 19,279.35 | 19,436.25 | 17,864.77 | 74,218.73 | 75,130.28 | |
| b) Chemicals | 4,235.66 | 4,539.57 | 4,459.35 | 17,699.58 | 16,186.81 | |
| Total | 23,515.01 | 23,975.82 | 22,324.12 | 91,918.31 | 91,317.09 | |
| Less : Inter segment revenue | 367.99 | 337.30 | 396.72 | 1,323.17 | 1,738.26 | |
| Revenue from Operations | 23,147.02 | 23,638.52 | 21,927.40 | 90,595.14 | 89,578.83 | |
| 2 | Segment Results | |||||
| a) Paper & tissue | (840.21) | (2,181.56) | (2,197.88) | (8,340.30) | (5,515.73) | |
| b) Chemicals | 399.64 | 599.87 | 604.76 | 2,170.60 | 1,792.91 | |
| Total | (440.57) | (1,581.69) | (1,593.12) | (6,169.70) | (3,722.82) | |
| Less : | ||||||
| (i) Finance costs | 478.87 | 597.68 | 809.35 | 2,453.67 | 3,248.15 | |
| (ii) Other un-allocable expenditure / (income) net of un-allocable income / expenditure | 458.96 | 758.30 | 475.35 | 1,718.25 | 1,919.08 | |
| Loss Before Tax | (1,378.40) | (2,937.67) | (2,877.82) | (10,341.62) | (8,890.05) | |
| 3 | Segment Assets : | |||||
| a) Paper & tissue | 1,31,498.63 | 1,29 |