Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter ended on June 30, 2026 along with the respective limited review reports thereon issued by the Statutory ....

....® ..e pl LEADING TIE PACK , f}(\J 1 • j1,1~rrtl" August 11, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C/1, Block G, Dalal Street, Mumbai - 400001 Bandra-Kurla Complex, Bandra (E), Mumbai - 400051 Scrip Code: 500135 Trading Symbol: EPL Sub. : Outcome of the Board Meeting - EPL Limited (“Company”) Ref. : 1. Regulations 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (“SEBI LODR Regulations”) 2. ISIN: INE255A01020 Sir / Madam, In terms of the above referred provisions of the SEBI LODR Regulations, and in furtherance of our intimation dated August 4, 2026, we wish to inform you that the Board of Directors of the Company (“Board”) has, at its meeting held today i.e. on August 11, 2026 (“said meeting”), inter alia considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company, for the quarter ended on June 30, 2026 (hereinafter collectively referred as “Unaudited Financial Results”). The Unaudited Financial Results, along with the respective Limited Review Report(s) thereon, dated August 11, 2026, which have been issued by the Statutory Auditors of the Company viz. M/s. Walker Chandiok & Co LLP, Chartered Accountants and taken on record by the Board, are enclosed herewith. The said meeting commenced at 1:04 p.m. (IST) and concluded at 3:34 p.m. (IST). Please note that necessary arrangements have been made for publishing the Unaudited Financial Results in the newspaper(s), in the format as prescribed by SEBI, in terms of the provisions of Regulation 47 of SEBI LODR Regulations. The above information is available on the website of the Company i.e. https://www.eplglobal.com/. Thanking you. Yours faithfully, For EPL Limited Onkar Ghangurde Head - Legal, Company Secretary & Compliance Officer ICSI Membership No. A30636 Encl.: As above Page 1 of 14 EPL LIMITED Coq}orate Office: Top Floor, Times Tower, Kamala Clly, Sonapatl Bapat Marg, Lower Pare!, Mumbai 400013. Tel: +91 22 2481 9000/9200, compllanceofficor@eplgtobal.com, www.ep1gt0 bal.corn Regd. Office: P.O. Vaslnd, Taluka Shahapur, Thane 421604, Maharashtra Toi: +91 9673333971 CIN: L74950MH1982PLC028947 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS I PROFIT AND LOSS FOR THE QUARTER ENDED 30 JUNE 2026 Quarter ondod Year ended 30-Jun 31-Mar 30-Jun 31-Mar Particulars 2026 2026 2025 2026 Unaudited (Refer Note 3) lJ naudlted Audited 1 Income a. Revenue from operations 4,003 3,531 3,340 13,829 b. other Income (Refer note 5) 6 304 75 2,123 Total Income 4,009 3,835 3,415 15,952 2 Expenses a. Cost of materials consumed 2,085 1,695 1,674 6,864 b. Changes in Inventories of finished goods and work-In-progress (114) 20 (77) (203) C. Employee benefits expense 484 468 432 1,790 d. Finance costs 100 101 62 330 e. Depreciation and amortisation expenses 331 333 291 1,223 f. Other exoenses 827 741 689 2,857 Total exI1onses 3,713 3,367 3,071 12,861 3 Profit before exceptional Items and tax (1-2) 296 468 344 3,091 4 Exceptional Items (Refer note 9) 1Ci2 215 5 Profit before tax for the parlod (3-4) 296 306 344 2,876 6 Tax expense i} Curren! lax expense/(credit) -current period 84 (67) 48 -earlier period (4) (4) Ii) Deferred lax expense/{credlt) (8) (51) (20) (69) Total tax expense/(credlt) 76 (122 28 (73 7 Net profit after tax for the IJerlod (5-61 220 428 316 2,949 8 Other comprehensive lncomel(loss) I) Items that wlll not be reclassified to profit or loss: -Remeasurement galns/(losses) on defined benefit plan 1 13 (4) 3 -Changes in fair value of equity investment through OCI - 0 - 0 ii) lnco me tax effect on above 0 (3) 1 (1' OtlHlr comnrehenslve lncomel(loss) for the period (net of tax) 1 10 (3 2 9 Total comorehenslve Income for the llerlod !7+81 221 438 313 2,951 10 Paid-up equity share capital (Face Value Rs. 2 each) 641 641 640 641 11 Other equity 11,166 12 Earnings Per Equity Share (EPS) (in Rs.) " (a) Basic 0.69 1.33 0.99 9.22 (b) Diluted 0.69 1.33 0.99 9.20 (" Quarterly figures are nol annualised) See accompanying notes to standalone unaudited financial results. r::.,1,l'- ,,,,-r_-. ;, ( MUMBAI : ,·i• '-, 't;~,;;JAcc Page 2 of 14 Note 1: The Company has raised funds l>y Issuance of Commercial Papers, which are listed on National Stock Exchange of India Limited. Pursuant to SEBI Master Circular dated 15 October 2025 to the extent applicable to Commercial Papers, additional disclosure as required under Regulation 52(4) of Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended) Is below: Quarter ended Year ended Particulars 30-Jun 31-Mar 30-Jun 31-Mar 2026 2026 2025 2026 a) Nel Worth (Rs in million) 11,663 11,409 10,264 11,409 (Total equity less capital reserve) b) Net profit after tax (Rs in million) 220 428 310 2,949 c) Basic earning per share (Quarterly figures are not annualised) 0.69 1.33 0.99 9.22 d) DIiuted earning per share (Quarterly figures are not annualised) 0.69 1.33 0.99 9.20 e) Debt-Equity ratio (in limes) 0.37 0.36 0.22 0.36 (Total Borrowings/Total equity) f) Long lerm Debt to Working Capilal (In times) 1.37 1.54 0.84 1.64 [(Non currenl borrowings+ current maturities of long term borrowings)/(Current assets less current liabilities excluding current maturities of long term borrowings)] g) Total Debts to Total Assets ratio (in%) 21.29% 21.71% 14.78% 21.71% (Total Borrowings/Total Assets) h) Debt service coverage ratio (in times) 2.29 2.98 2.90 4.55 [Cash profll before finance costs (excluding IND AS 116 Impact) and deferred tax/((Flnance cosl (excluding IND AS 116 impact) + Principal repayment of long term borrowing (excluding prepayment) during the i) Interest service coverage ratio (in times) 3.96 4.03 6.55 9.71 (Earning before finance cosls and tax/ Finance costs) j) Current ratio (in times) 1.25 1,3'1 1.24 1.31 (Current assets/current liabilities) k) Bad debts to accounts receivable ratio (in%) 0.11% 0.03% 0.08% 0.18% (Provision for bad a,:id doubtful debts/advances and write offs, if any/ Average trade receivable) I) Current liability ratio (in%) 64.59% 57.10% 79.64% 57.10% (Current llabilltles/Total liabilities) m) Trade receivables turnover (in times) 4.07 4.32 5.42 4.97 (Revenue from operations or trailing twelve months /Average trade receivable) n) Inventory turnover (in times) 6.48 7.13 8.85 8.16 (Revenue from operations of trailing twelve months/Average inventory) o) Operating margin (in%) 18.01% 16.94% 18.62% 18.23% (Profit before exceptional ltems,depreciatlon and amortisation, Interest and tax less other income/Revenue from operations) p) Net profit margin (in%) 5.49% 15.38% 9.25% 19.83% (Profit after tax excluding expectional Items/ Total income) Page 3 of 14 Other Notes: 2 The above standalone financial results (the 'results') are prepared in accordance with the recognition and measu .-ement principles laid down In Indian Accounting Standard (Ind AS) specified under section 133 of the Companies Act, 2013 read with the C:::ompanies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India and are in compliance with tl-,e presentation and disclosure requirements of Regulation 33 and Regulation 52(4) or the SEBI (Listing Obligations and Disclosures Require rnents) Regulations, 2015 (as amended) read with SEBI Master Circular SEBI/HOIDDHS/DDHS-PoD/P/CIR/2025/0000000137 dated 15 Octob1:3r 2025 (as amended). These results have been reviewed by the Audit Commiltee and approved by the Board of Directors at their respective meetirl.g held on 11 August 2026. 3 Figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures In respect of full financial year ended 31 March 2026 and the published year-to-date figures for the nine months period ended 31 December 2025 which were subjected to limited review by the statutory auditors. 4 Amounts shown as '0' in the results repres [Showing first 8,000 characters — download PDF for full document]