Board Meeting Details
The Board of Directors meeting was held on 13th November 2026 at the registered office from 03:00 PM to 04:55 PM. The board:
- Approved the unaudited financial results (standalone) for H1 FY2026
- Adopted the limited review report given by the statutory auditor
- Confirmed no other business was transacted
Financial Performance (H1 FY2026 vs H1 FY2025 vs FY2026)
Income Statement (₹ in lakhs):
- Revenue from Operations: ₹127.55 (H1 FY2026) vs ₹862.74 (H1 FY2025) vs ₹1,074.93 (FY2026)
- Other Income: ₹2.50 vs ₹4.55 vs ₹4.55
- Total Income: ₹130.06 vs ₹867.29 vs ₹1,079.48
Expenses (₹ in lakhs):
- Cost of materials consumed: ₹126.34 vs ₹607.96 vs ₹1,253.50
- Change in Inventory: (₹124.44) vs (₹193.37) vs (₹388.19)
- Employee Benefit Expenses: ₹1.1 vs ₹13.41 vs ₹25.76
- Finance costs: ₹44.28 vs ₹40.33 vs ₹71.78
- Depreciation: ₹34.76 vs ₹34.76 vs ₹72.88
- Other Expenses: ₹33.49 vs ₹5.03 vs ₹16.25
- Total Expenses: ₹125.54 vs ₹508.12 vs ₹1,051.98
Profitability (₹ in lakhs):
- Profit before tax: ₹4.52 vs (₹331.67) vs ₹27.50
- Tax Expense: ₹0.00 vs ₹0.00 vs ₹24.04
- Profit after tax: ₹4.52 vs (₹331.67) vs ₹51.54
Per Share Data:
- Basic EPS: ₹0.05 vs (₹3.54) vs ₹0.55
- Diluted EPS: ₹0.05 vs (₹3.54) vs ₹0.55
- Paid-up equity share capital: ₹937.67 lakhs (face value ₹10)
Balance Sheet Position (as at 30/09/2026 vs 31/03/2026)
Equity & Liabilities (₹ in lakhs):
- Share capital: ₹937.67 vs ₹937.67
- Reserves and surplus: ₹682.22 vs ₹677.70
- Long-term borrowing: ₹977.19 vs ₹919.68
- Short-term borrowings: ₹258.86 vs ₹497.38
- Trade payables: ₹177.42 vs ₹447.03
- Total: ₹3,037.43 vs ₹3,484.32
Assets (₹ in lakhs):
- Property, plant and equipment: ₹1,109.64 vs ₹1,144.40
- Investments: ₹168.64 vs ₹221.46
- Inventories: ₹1,332.23 vs ₹1,207.79
- Trade receivables: ₹97.22 vs ₹568.34
- Cash and cash equivalents: ₹0.17 vs ₹7.15
- Total: ₹3,037.43 vs ₹3,434.32
Cash Flow Statement (H1 FY2026 vs FY2026)
Cash Flow (₹ in lakhs):
- Net cash from operating activities: ₹165.49 vs (₹174.82)
- Net cash from investing activities: ₹52.82 vs (₹11.01)
- Net cash from financing activities: (₹225.29) vs ₹261.19
- Net decrease in cash: (₹6.98) vs (₹24.64)
- Closing cash balance: ₹0.17 vs ₹7.15
Regulatory Compliance & Notes
- The financial results were prepared in compliance with Indian Accounting Standard 34 (Interim Financial Reporting)
- Figures for previous periods have been regrouped where necessary for comparability
- The limited review was conducted by SSRV & Associates (Firm Reg. No. 135901W)
- The results have been published on the company's website: https://www.commandpolymers.com
- The review was conducted pursuant to Standard on Review Engagements (SRE) 2410
- The auditors stated nothing came to their attention causing them to believe the statement contains material misstatements