Key Quantitative Figures

Quarterly Performance (Q2 FY27)

  • Total Income from Operations: ₹36.23 lakhs (₹3,622.55 lakhs)
  • Revenue from Operations: ₹35.91 lakhs (₹3,590.76 lakhs)
  • Other Income: ₹3.18 lakhs (₹31.79 lakhs)
  • Total Expenses: ₹377.47 lakhs (₹3,774.66 lakhs)
  • Loss Before Tax: ₹15.21 lakhs (₹152.11 lakhs)
  • Tax Expense: ₹3.32 lakhs (₹33.15 lakhs)
  • Net Loss for the Quarter: ₹11.90 lakhs (₹118.96 lakhs)
  • Paid-Up Equity Share Capital: 41.10 lakh shares (Face Value ₹10 each)

Half-Yearly Performance (H1 FY27)

  • Total Income from Operations: ₹687.13 lakhs (₹6,871.25 lakhs)
  • Loss Before Tax: ₹2.46 lakhs (₹24.62 lakhs)
  • Net Loss for the Half Year: ₹2.46 lakhs (₹24.62 lakhs)

Comparative Figures

  • Q1 FY27 (Quarter ended June 30, 2026): Net Profit of ₹94.34 lakhs on Total Income of ₹324.87 lakhs.
  • Q2 FY26 (Quarter ended September 30, 2025): Net Profit of ₹26.44 lakhs on Total Income of ₹343.56 lakhs.
  • H1 FY26 (Half year ended September 30, 2025): Net Profit of ₹12.54 lakhs on Total Income of ₹607.06 lakhs.
  • FY26 (Year ended March 31, 2026): Net Profit of ₹33.10 lakhs on Total Income of ₹1,192.45 lakhs.

Segment-Wise Performance (Q2 FY27)

The company operates two reportable segments: PVC Film/Sheeting and Aluminium Foil.

  • Segment Revenue: Entire revenue of ₹359.08 lakhs (₹3,590.76 lakhs) was attributable to the Aluminium Foil segment. The PVC Film/Sheeting segment reported nil revenue.
  • Segment Result: The Aluminium Foil segment reported a loss of ₹16.43 lakhs (₹164.34 lakhs). The PVC Film/Sheeting segment reported nil result.
  • Capital Employed: Total capital employed stood at ₹404.67 lakhs (₹4,046.66 lakhs), predominantly in the Aluminium Foil segment (₹376.42 lakhs).

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹605.51 lakhs (₹6,055.08 lakhs), down from ₹635.54 lakhs (₹6,355.39 lakhs) on March 31, 2026.
  • Inventory: ₹153.06 lakhs (₹1,530.61 lakhs), decreased from ₹192.50 lakhs (₹1,925.00 lakhs).
  • Trade Receivables: ₹202.90 lakhs (₹2,028.96 lakhs), increased from ₹170.22 lakhs (₹1,702.16 lakhs).
  • Total Borrowings: ₹103.44 lakhs (₹1,034.38 lakhs - ₹58.37 lakhs non-current + ₹976.01 lakhs current).
  • Total Equity: ₹376.28 lakhs (₹3,762.83 lakhs).

Cash Flow (H1 FY27)

  • Net Cash from Operating Activities: ₹12.37 lakhs (₹123.68 lakhs).
  • Net Cash from Investing Activities: ₹18.84 lakhs (₹188.40 lakhs), primarily from rental income.
  • Net Cash from Financing Activities: Negative ₹31.10 lakhs (₹-310.98 lakhs), due to net repayment of borrowings.
  • Net Change in Cash: Increase of ₹0.11 lakhs (₹1.10 lakhs).

Dates and Parties Involved

  • Board Meeting Date: October 27, 2026 (commenced 5:00 PM, concluded 6:43 PM).
  • Approval Date: October 27, 2026.
  • Statutory Auditors: M/s. V. V. Kale & Company (FRN: 000897N) issued a limited review report with an unmodified conclusion.
  • Company Officials: Priyanka Beniwal (Company Secretary & Compliance Officer) signed the submission. Rajeev Gupta (Chairman & Managing Director, DIN: 00025410) signed the financial statements.

Additional Notes from Disclosure

  • The results are prepared in accordance with Ind AS 34.
  • The performance of the quarter is stated to not be representative of the full year's performance.
  • The company does not have any subsidiary, associate, or joint venture.
  • Figures for previous periods have been regrouped/reclassified for comparability.