Essen Speciality Films LimitedQ1 2026 Results & Financial Update
Essen Speciality Films Limited: Q1 2026 standalone results and company financials – revenue ₹31.65 Cr, PAT ₹0.36 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceReported figures and period changes.Changes compare like-for-like reported periods where available.
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Quarterly Results AnalysisExplore Essen Speciality Films Q1 2026 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
During the quarter ended June 30, 2026, Essen Speciality Films Limited registered revenue from operations of INR 31.65 crore, compared to INR 41.16 crore in the corresponding period of the previous year and INR 32.12 crore in the preceding quarter.
Total income for the period stood at INR 32.26 crore, reflecting movement from INR 41.79 crore in Q1 FY26 and INR 32.65 crore in Q4 FY26.
The company posted a profit before tax (PBT) of negative INR 0.36 crore for Q1 FY27, shifting from a positive PBT of INR 2.28 crore in the same quarter last year and negative INR 11.04 crore in the preceding quarter.
Profit after tax (PAT) for the quarter came in at INR 0.36 crore, compared to INR 1.78 crore in the year-ago quarter and negative INR 8.80 crore in the previous quarter.
Basic and diluted earnings per share (EPS) stood at INR 0.15 for the quarter, compared to INR 0.72 in Q1 FY26 and negative INR 3.54 in Q4 FY26.
Total expenses for the quarter were reported at INR 32.62 crore, led by cost of materials consumed and employee benefits expense.
For the quarter ended June 30, 2026, Essen Speciality Films Limited reported revenue from operations of INR 31.65 crore and total income of INR 32.26 crore.
Profit before tax (PBT) for the quarter stood at a loss of INR 0.36 crore, reflecting a contraction compared to both the previous quarter and the corresponding period of the previous year.
01 · Business model
What does Essen Speciality Films do?
Essen Speciality Films Limited manufactures specialized plastic products and home decor items.
The company operates on a standalone basis and conducts its primary operations from its registered and manufacturing facility located in Veraval (Shapar), Rajkot, Gujarat.
The business model encompasses the conversion of raw materials into finished polymer-based lifestyle and utility products for its customers.
02 · Financial snapshot
Current quarter vs the two useful baselines
| Metric | Q1 2026 | Year-ago | Previous quarter |
|---|---|---|---|
| Revenue from operations | ₹31.65 Cr | ₹41.16 Cr | ₹32.12 Cr |
| Total income | ₹32.26 Cr | ₹41.79 Cr | ₹32.65 Cr |
| Profit before tax | ₹-0.36 Cr | ₹2.28 Cr | ₹-11.04 Cr |
| Profit after tax | ₹0.36 Cr | ₹1.78 Cr | ₹-8.80 Cr |
| EPS | ₹0.15 | ₹0.72 | ₹-3.54 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 1.1% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to -1.1% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹0.61 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations reached INR 31.65 crore during the quarter, reflecting lower realizations compared to the corresponding period of the previous year.
Revenue from operations for Q1 FY27 reached INR 31.65 crore, supported by total income of INR 32.26 crore inclusive of other income.
What drove margins
Cost of materials consumed formed the largest component of total expenses, amounting to INR 21.08 crore for the quarter.
Employee benefits expense stood at INR 5.78 crore for the quarter ended June 30, 2026.
Finance costs and depreciation and amortisation expense stood at INR 0.59 crore and INR 0.96 crore respectively.
Employee benefits expenses stood at INR 0.58 crore, while finance costs were recorded at INR 0.59 crore during the quarter.
Depreciation and amortisation expenses for the quarter were reported at INR 0.96 crore.
04 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates in a single primary business segment: manufacturing of plastic and home decor products. As per Ind AS 108, segment-wise reporting is not applicable.
05 · Reported developments
What changed operationally
The company reported a net profit after tax of INR 0.36 crore for the quarter, recovering from a net loss of INR 8.80 crore recorded in the preceding quarter ended March 31, 2026.
Despite a pre-tax loss of INR 0.36 crore, the company closed the quarter with a positive net profit of INR 0.36 crore.
06 · Pressure points & risks
What is not going smoothly
Revenue from operations declined on a year-on-year basis from INR 41.16 crore in Q1 FY26 to INR 31.65 crore in Q1 FY27.
The company recorded a profit/loss before tax of negative INR 0.36 crore for the quarter ended June 30, 2026.
07 · Items worth noticing
The line items that can distort a quick read
Unlike the preceding quarter ended March 31, 2026, which recorded a reversal of gratuity and leave liability provisions under exceptional items, no exceptional items were reported in Q1 FY27.
08 · Beyond the numbers
What changed beyond the numbers
Reported update
Labour Codes Implementation Update
The company noted that the Government of India consolidated 29 labour legislations into four codes effective November 21, 2025. Because draft central rules and FAQs were yet to be fully detailed and finalized for definitive measurement, no exceptional adjustments were recognized during the current quarter.
Reported update
Auditor Review
The statutory auditors of the company, M/s. Rushabh R Shah and Co., carried out a limited review of the standalone financial results for Q1 FY27 with no modifications.
09 · Key Q&A
The quarter, answered directly
What does Essen Speciality Films do?
Essen Speciality Films Limited manufactures specialized plastic products and home decor items.
What is the clearest takeaway from Q1 2026?
During the quarter ended June 30, 2026, Essen Speciality Films Limited registered revenue from operations of INR 31.65 crore, compared to INR 41.16 crore in the corresponding period of the previous year and INR 32.12 crore in the preceding quarter.
What drove revenue or demand?
Revenue from operations reached INR 31.65 crore during the quarter, reflecting lower realizations compared to the corresponding period of the previous year.
What mattered most for margins or profitability?
Cost of materials consumed formed the largest component of total expenses, amounting to INR 21.08 crore for the quarter.
What changed operationally beyond the headline numbers?
The company noted that the Government of India consolidated 29 labour legislations into four codes effective November 21, 2025. Because draft central rules and FAQs were yet to be fully detailed and finalized for definitive measurement, no exceptional adjustments were recognized during the current quarter.
What are the main pressure points disclosed for the quarter?
Revenue from operations declined on a year-on-year basis from INR 41.16 crore in Q1 FY26 to INR 31.65 crore in Q1 FY27.
10 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
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Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
Scenario output
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The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
11 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Sequential Margin Trajectory: Monitor future quarters to observe if the return to net profitability achieved in Q1 FY27 can be sustained amidst fluctuating raw material expenses.
- 02
Labour Code Implementation Rules: Monitor future updates regarding the notification of final rules and clarifications concerning the Government of India's unified Labour Codes.
Learn the metrics
Need the concepts first?
Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.