Summary of Key Information:

Reporting Period (Quarter/Year): Quarter 2 and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results Disclosure

Audit Opinion:

Clean/Unmodified Opinion - The statutory auditors, B. Mukherjee & Co., issued a limited review report with no modifications or qualifications.

Key Financial Highlights [Rs. In Lacs]:

Standalone Results:

Quarter Ended 30.09.26 (Unaudited):

  • Revenue from Operations: ₹97,836.39 (YoY: +43.8% from ₹68,015.19 in Q2 FY26)
  • Total Income: ₹98,467.71
  • Net Profit: ₹5,196.24 (YoY: +10.3% from ₹4,710.63 in Q2 FY26)
  • EPS: ₹5.02 (Basic and Diluted)

Half Year Ended 30.09.26 (Unaudited):

  • Revenue from Operations: ₹196,781.64 (YoY: +35.8% from ₹144,936.74 in H1 FY26)
  • Total Income: ₹198,380.04
  • Net Profit: ₹11,575.58 (YoY: +16.6% from ₹9,925.71 in H1 FY26)
  • EPS: ₹11.19 (Basic and Diluted)

Comparison with Previous Periods:

  • Q2 FY27 revenue showed strong growth but sequential decline from Q1 FY27 (₹98,945.25)
  • Net profit margin compression observed sequentially from Q1 FY27 (₹6,379.34) to Q2 FY27 (₹5,196.24)

Balance Sheet Position (Standalone) as at 30-09-2026:

  • Property, Plant and Equipment: ₹34,901.90 (Increased from ₹27,918.59 as at 31-03-2026)
  • Capital Work-in progress: ₹385.80 (Decreased from ₹4,971.94 as at 31-03-2026)
  • Inventories: ₹37,327.33 (Decreased from ₹39,195.81 as at 31-03-2026)
  • Trade receivables: ₹66,803.49 (Increased from ₹55,382.74 as at 31-03-2026)
  • Cash and Bank balances: ₹5,570.25 (Increased from ₹4,337.54 as at 31-03-2026)
  • Total Assets: ₹161,749.75 (Increased from ₹144,371.62 as at 31-03-2026)
  • Other Equity: ₹110,577.54 (Increased from ₹100,295.42 as at 31-03-2026)
  • Borrowings (Current): ₹6,700.02 (Increased from ₹5,226.94 as at 31-03-2026)
  • Total Liabilities: ₹50,137.44 (Increased from ₹43,041.42 as at 31-03-2026)

Cash Flow Statements (Standalone):

Half Year Ended 30.09.26:

  • Cash from Operating Activities: ₹9,448.94
  • Cash from Investing Activities: (₹6,023.90)
  • Cash from Financing Activities: ₹2,192.32
  • Net Change in Cash: ₹1,232.71

Segment-wise Performance:

The company operates as a single segment company engaged primarily in different grades of Polymer Compounds, in accordance with Indian Accounting Standards 108.

Corporate Actions:

Not Specified

Other Significant Information:

  • The company has significant investments in both current (₹3,737.56) and non-current (₹705.12) categories
  • Right of Use - Lease assets stand at ₹2,957.67
  • Finance costs for H1 FY27 were ₹2,256.66
  • Tax expenses for H1 FY27 were ₹3,697.90 (current) and ₹197.38 (for earlier years)