Genus Paper & Boards Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing strong operational performance across both standalone and consolidated metrics. The Board of Directors approved these results at their meeting held on February 13, 2026.

Standalone Financial Performance

The company delivered robust standalone results for Q3FY26, demonstrating significant improvement across key financial metrics. Revenue from operations reached ₹22,069.90 lakh, while the company achieved a net profit of ₹212.64 lakh for the quarter.

Nine-Month Performance Highlights

The nine-month period ending December 31, 2025, showed exceptional growth momentum with substantial improvements in profitability metrics. The company's revenue from operations for the nine-month period increased to ₹71,388.23 lakh compared to ₹62,456.10 lakh in the corresponding period last year.

Consolidated Results Performance

The consolidated financial results, which include the wholly owned subsidiary Genus Paper and Coke Limited, demonstrated strong performance with net profit of ₹288.24 lakh for Q3FY26 compared to ₹54.31 lakh in Q3FY25. Total consolidated income reached ₹23,754.86 lakh for the quarter.

Segment-wise Business Performance

The company operates through multiple business segments with paper business being the primary revenue contributor. For Q3FY26, the paper business generated revenue of ₹22,070.86 lakh with a segment result of ₹1,290.73 lakh. The coke business through the subsidiary contributed revenue of ₹1,683.99 lakh, though it reported a segment loss of ₹5.69 lakh.

Accounting Policy Changes

The company implemented a significant change in accounting estimate regarding the residual life of its plant and machinery. Based on a technical evaluation conducted by an independent Chartered Engineer, the revised residual life of assets has been determined to be 35-40 years. This change has been accounted for prospectively from the current quarter onwards, impacting depreciation calculations and carrying values.

Corporate Structure and Compliance

As of December 31, 2025, the company has one wholly owned subsidiary, Genus Paper and Coke Limited. The financial results have been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013. The statutory auditors Jethani & Associates have completed the limited review as required under Regulation 33 of SEBI Listing Regulations and issued an unqualified review report.

Genus Paper & Boards Limited has filed an updated comprehensive disclosure under Regulation 29(2) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, detailing an inter-se transfer of equity shares among its promoter group members. The latest regulatory filing, submitted on December 31, 2025, provides detailed information about the internal restructuring within the promoter group that occurred between December 26-29, 2025.

Transaction Overview

The inter-se transfer involved multiple promoter group members, with the aggregate promoter group holding remaining stable at 50.84% of the company's total paid-up share capital. The transaction represents an internal reorganization without affecting the overall promoter shareholding structure.

Key Shareholding Changes

Among the notable changes within the promoter group, several significant transfers occurred during the period. The detailed annexure shows transfers involving 26 active promoter group entities and individuals out of 43 listed members.

Regulatory Compliance

The updated disclosure was made in compliance with SEBI regulations, specifically under Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The filing was digitally signed by Ishwar Chand Agarwal as a promoter of Genus Paper & Boards Limited on December 31, 2025.

Company Information

Genus Paper & Boards Limited operates in the paper manufacturing sector with equity share capital of 25,71,25,940 shares of Re. 1 each. The company's shares are listed on both National Stock Exchange of India Ltd. (NSE) and BSE Limited (BSE). This inter-se transfer represents routine internal reorganization among promoter group members without impacting the company's operational structure or public shareholding pattern.