5160222025-10-012025-12-315160222025-04-012025-12-315160222025-10-012025-12-31in-capmkt:OtherExpenses1Member5160222025-10-012025-12-31in-capmkt:OtherExpenses2Member5160222025-04-012025-12-31in-capmkt:OtherExpenses1Member5160222025-04-012025-12-31in-capmkt:OtherExpenses2Member5160222025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15160222025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INR iso4217:INRxbrli:shares

Integrated Filing (Finance) Ind AS


STAR PAPER MILLS LIMITED


General Information

Scrip code*516022
NSE Symbol*STARPAPER
MSEI Symbol*NOTLISTED
ISIN*INE733A01018
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange09-02-2026
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterThird quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedUnaudited
Segment ReportingSingle segment
Description of single segmentPaper and Paper Board
Start date of board meeting13-02-2026
Start time of board meeting16:50:00
End date of board meeting13-02-2026
End time of board meeting17:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?false
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?falseTextual Information(1)

Text Block

Textual Information(1)No loan or debt securities outstanding

Financial Results - Ind-AS

Amount in (Lakhs)

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-10-202501-04-2025
Date of end of reporting period31-12-202531-12-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations9,182.3729,735.31
Other income1,179.672,920.76
Total income10,362.0432,656.07
2Expenses
(a)Cost of materials consumed5,482.7915,650.07
(b)Purchases of stock-in-trade0.000.00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade(542.28)(439.67)
(d)Employee benefit expense797.782,362.55
(e)Finance costs23.4271.68
(f)Depreciation, depletion and amortisation expense161.60481.93
(g)Other Expenses
1Power and Fuel1,533.644,987.99
2Other Expenses1,847.865,770.22
Total other expenses3,381.5010,758.21
Total expenses9,304.8128,884.77
3Total profit before exceptional items and tax1,057.233,771.30
4Exceptional items0.000.00
5Total profit before tax1,057.233,771.30
6Tax expense
7Current tax254.03675.81
8Deferred tax(18.49)(309.00)
9Total tax expenses235.54366.81
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations821.693,404.49
12Profit (loss) from discontinued operations before tax0.000.00
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax0.000.00
15Share of profit (loss) of associates and joint ventures accounted for using equity method0.000.00
16Total profit (loss) for period821.693,404.49
17Other comprehensive income net of taxes11.7935.36
18Total Comprehensive Income for the period833.483,439.85
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21Details of equity share capital
Paid-up equity share capital1,560.831,560.83
Face value of equity share capital10.0010.00
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations5.2621.81
Diluted earnings (loss) per share from continuing operations5.2621.81
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations0.000.00
Diluted earnings (loss) per share from discontinued operations0.000.00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations5.2621.81
Diluted earnings (loss) per share from continuing and discontinued operations5.2621.81
24Debt equity ratio
25Debt service coverage ratio
26Interest service coverage ratio
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial resultsTextual Information(1)

Text Block

Textual Information(1)Notes: ' ' 1. The above Unaudited financial results for the quarter and nine months ended 31st December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 13th February, 2026. The statutory auditors have carried out Limited Review on these results. ' ' 2.The above statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. ' ' 3. The Company operates in single operating segment of Paper, Paper Board and related products. ' ' 4. The Government of India has notified new Labour Codes with effect from 21.11.2025. The present emoluments of the company broadly are in line with New Labour Codes. The company is continuously monitoring further developments including finalization of the Central and State Rules under new labour codes which are yet to be notified and shall evaluate and give effect to consequential accounting impact, if any. ' ' 5. Figures for the previous period are re-classified/re-arranged/re-grouped, wherever necessary, to correspond with the current period's classification/disclosure.

Other Comprehensive Income

Amount in (Lakhs)

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-10-202501-04-2025
Date of end of reporting period31-12-202531-12-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Items that not be reclassified to profit and loss15.7647.27
Total Amount of items that will not be reclassified to profit and loss15.7647.27
2Income tax relating to items that will not be reclassified to profit or loss3.9711.91
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss0.000.00
5Total Other comprehensive income11.7935.36

Audit qualification

Sr.Details of Audit QualificationType of Audit QualificationFrequency of qualificationFor Audit Qualification(s) where the impact is quantified by the auditorFor Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views(i) Management's estimation on the impact of audit qualification(ii) If management is unable to estimate the impact, reasons for the sameAuditors Comments on (i) or (ii) above
No records available
Objects for which funds have been raised and where there has been a deviation, in the following table:
Sr.Original ObjectModified Object, if anyOriginal AllocationModified allocation, if anyFunds UtilisedAmount of Deviation/Variation for the quarter according to applicable objectRemarks if any
No records available