Encode Packaging India Limited reported zero revenue and zero net profit for the quarter ended June 30, 2026. The company’s Board of Directors approved the unaudited standalone financial results during a meeting held on August 14, 2026.

The firm recorded no operational income or other income for the period. Total expenses were also nil, leading to a flat profit before tax position. This marks a continuation of the minimal activity seen in the prior corresponding quarter, where revenue was also zero.

Financial Highlights

The key financial metrics for the quarter are detailed below:

What the Numbers Show

The absence of both revenue and expenses suggests the company may not have commenced commercial operations or had negligible transactional volume during the quarter. With paid-up equity capital standing at ₹315.21 lakh and no movement in reserves or liabilities disclosed in the summary results, the balance sheet remains static. The lack of employee benefit expenses or finance costs further indicates minimal ongoing operational overheads.

Regulatory Compliance

The financial results were prepared in accordance with Indian Accounting Standard (Ind AS) 34 – Interim Financial Reporting. M/s B B Gusani & Associates, the statutory auditors, conducted a limited review of the unaudited results. The audit committee reviewed the figures before their approval by the board.

Encode Packaging India Limited narrowed its net loss to ₹0.03 lakh for the financial year ended March 31, 2026, compared to a net loss of ₹7.18 lakh in the previous fiscal year. The company's board approved the audited financial results for the quarter and year ended March 31, 2026, at a meeting held on May 30, 2026. The meeting was conducted pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

The company recorded zero income from operations for both the quarter and the year ended March 31, 2026. Total income from operations for the year stood at ₹0.00 lakh, down from ₹0.28 lakh in the previous year. Total expenses for the year were reported at -₹0.03 lakh, a significant decrease from ₹7.46 lakh in the prior year. The basic and diluted earnings per share (EPS) for the year remained at 0.00, compared to -₹0.23 in the previous year.

Balance Sheet and Cash Flows

The company's total assets as of March 31, 2026, were ₹343.64 lakh, slightly lower than ₹343.67 lakh in the previous year. Trade receivables remained constant at ₹204.29 lakh, while cash and cash equivalents decreased marginally to ₹7.83 lakh from ₹7.86 lakh. Net cash flow from operating activities for the year was -₹0.03 lakh, compared to -₹135.85 lakh in the previous year.

Regulatory and Auditor Details

The statutory auditors, M/s B B Gusani & Associates Chartered Accountants, issued an unmodified opinion on the audited standalone financial results. The company operates in a single segment, Packaging. The trading window for dealing in the company's securities remains closed for designated persons and connected persons from April 1, 2026, to June 1, 2026.