Board Meeting Details

The Board of Directors meeting was held on Saturday, October 31, 2026, at the corporate office of the Company. The meeting commenced at 12:45 p.m. and concluded at 01:15 p.m.

Approved Items

1. Pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015, the Board approved the Standalone unaudited financial results for the quarter and half year ended September 30, 2026. The results are accompanied by a limited review report issued by M/s. J C Ranpura & Co., Chartered Accountants, the company's statutory auditors.

2. Pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015, the Board approved the Consolidated unaudited financial results for the quarter and half year ended September 30, 2026. The results are accompanied by a limited review report issued by M/s. J C Ranpura & Co.

Standalone Financial Results (Rs. in Lakhs)

Income Statement Highlights

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹10,593.79
  • Other Income: ₹49.06
  • Total Income: ₹10,642.85
  • Profit Before Tax: ₹651.34
  • Total Tax Expense: ₹211.80 (Current Tax: ₹54.70, Deferred Tax: ₹157.10)
  • Profit After Tax: ₹439.54
  • Total Comprehensive Income: ₹442.44
  • Basic EPS: ₹0.74
  • Diluted EPS: ₹0.74

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹18,710.28
  • Other Income: ₹98.73
  • Total Income: ₹18,809.01
  • Profit Before Tax: ₹1,343.26
  • Total Tax Expense: ₹438.40 (Current Tax: ₹129.70, Deferred Tax: ₹308.70)
  • Profit After Tax: ₹904.86
  • Total Comprehensive Income: ₹910.21
  • Basic EPS: ₹1.52
  • Diluted EPS: ₹1.52

Comparative Figures (Quarter Ended):

  • September 30, 2025: Revenue ₹7,972.67, PAT ₹411.42
  • June 30, 2026: Revenue ₹8,116.49, PAT ₹467.33

Comparative Figures (Half Year Ended):

  • September 30, 2025: Revenue ₹14,946.87, PAT ₹826.53
  • March 31, 2026 (Audited FY): Revenue ₹41,727.29, PAT ₹2,726.47

Balance Sheet Position as of September 30, 2026 (Unaudited)

  • Total Assets: ₹38,597.17
  • Equity Share Capital: ₹1,203.58
  • Other Equity: ₹18,536.93
  • Total Equity: ₹19,740.51
  • Non-Current Liabilities: ₹1,547.47
  • Current Liabilities: ₹17,308.79
  • Total Liabilities: ₹18,856.66

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Generated from Operations: (₹451.66)
  • Income Tax Paid: (₹1,359.46)
  • Net Cash from Operating Activities: (₹1,811.11)
  • Net Cash from Investing Activities: (₹498.85)
  • Net Cash from Financing Activities: ₹2,228.98
  • Net Change in Cash: (₹80.98)
  • Cash at End of Period: ₹12.89

Segment Information (Half Year Ended September 30, 2026)

The company has two reportable segments:

1. Segment 1 - Manufacturing of micro Irrigation System & Allied Products:

  • Revenue: ₹18,707.21
  • Segment Result: ₹1,654.64
  • Segment Assets: ₹37,539.73
  • Segment Liabilities: ₹17,175.21

2. Segment 2 - DCA cum CS of Indian Oil Corporation Ltd (IOCL) - Polymer Business:

  • Revenue: ₹101.80
  • Segment Result: (₹34.04)
  • Segment Assets: ₹1,057.44
  • Segment Liabilities: ₹1,681.45

Consolidated Financial Results (Rs. in Lakhs)

Income Statement Highlights

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹10,593.79
  • Other Income: ₹49.06
  • Total Income: ₹10,642.85
  • Share of Profit from Associates: ₹8.25
  • Profit Before Tax: ₹659.59
  • Total Tax Expense: ₹211.80
  • Profit After Tax: ₹447.79
  • Total Comprehensive Income: ₹451.11
  • Basic EPS: ₹0.75
  • Diluted EPS: ₹0.75

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹18,710.28
  • Other Income: ₹98.73
  • Total Income: ₹18,809.01
  • Share of Profit from Associates: ₹9.25
  • Profit Before Tax: ₹1,352.51
  • Total Tax Expense: ₹438.40
  • Profit After Tax: ₹914.11
  • Total Comprehensive Income: ₹919.41
  • Basic EPS: ₹1.53
  • Diluted EPS: ₹1.53

Consolidated Entities

The consolidation includes:

  • Captain Polyplast Limited (Parent Company)
  • Captain Pipes Limited (Associate Company)

The company's share of net profit after tax from the associate is ₹9.25 lakhs for the half year ended September 30, 2026.

Consolidated Balance Sheet as of September 30, 2026

  • Total Assets: ₹38,919.52
  • Equity Share Capital: ₹1,203.58
  • Other Equity: ₹18,859.28
  • Total Equity: ₹20,062.86
  • Non-Current Liabilities: ₹1,547.87
  • Current Liabilities: ₹17,308.79
  • Total Liabilities: ₹18,856.66

Auditor Review

The statutory auditors, M/s. J C Ranpura & Co., conducted a limited review of both standalone and consolidated financial results and issued an unmodified conclusion stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Additional Notes

1. The results were reviewed by the Audit Committee and approved by the Board of Directors.

2. Other expenses include stores and spares consumed, outward processing charges, power and fuel, packing materials consumed, product development expenses, etc.

3. There were no investor complaints pending as of September 30, 2026.

4. The financial results have been posted on the company's website and the stock exchange websites as per Regulation 33 requirements.

5. Previous years' figures have been regrouped/reclassified/rearranged for comparability.