Ester Industries Limited – Investor Presentation Summary

Key Operational Highlights

  • Film volumes increased 2.7% Y-o-Y to 22,120 MT in Q1 FY27 from 21,531 MT in Q1 FY26.
  • rPET volumes grew 19.0% Y-o-Y to 1,394 MT from 1,172 MT.
  • Value-added products contributed 29% of consolidated film volumes (6,368 MT), up from 24% (5,180 MT) in Q1 FY26.
  • The volume of Value-Added products within Film segment increased by 23% Y-o-Y.
  • Chips sales volume was 496 MT during Q1 FY27.
  • Specialty Polymers sales volume declined 24.0% Y-o-Y to 725 MT from 954 MT.

Key drivers of operational performance: Improved operating environment, higher realizations, increased throughput, favorable product mix, and increased contribution of Value-Added products.

Segment-wise Performance

Polyester Films Segment:

  • Revenue: ₹399.4 crores in Q1 FY27, up 37.7% from ₹290.1 crores in Q1 FY26
  • EBIT: ₹39.1 crores, up 463.0% from ₹6.9 crores
  • EBIT Margin: 9.8%, improved 740 bps from 2.4%
  • Chips Revenue: ₹5.3 crores (496 MT)
  • rPET Revenue: ₹17.4 crores, up 24.2% from ₹14.0 crores

Specialty Polymers Segment:

  • Revenue: ₹32.71 crores, down 31.9% from ₹48.07 crores in Q1 FY26
  • EBIT: ₹14.81 crores, down 2.7% from ₹15.21 crores
  • EBIT Margin: 45.3%, improved 1,360 bps from 31.7%
  • Specialty Products Volume: 545 MT, down 35.3% from 842 MT
  • Value Added Products Volume: 180 MT, up 60.7% from 112 MT

Explanation of significant changes in segment performance: Polyester Films growth driven by improved realizations and higher volume of Value-Added Films; Specialty Polymers revenue decline due to lower volumes but maintained resilient margins.

Financial Highlights

Consolidated Financials (Q1 FY27 vs Q1 FY26):

  • Revenue: ₹441.9 crores, up 27.4% from ₹346.9 crores
  • EBITDA: ₹58.9 crores, up 103.4% from ₹28.9 crores
  • EBITDA Margin: 13.3%, expanded 500 bps from 8.3%
  • PAT: ₹18.6 crores profit vs ₹(7.2) crores loss
  • PAT Margin: 4.2% vs (2.1)%
  • EPS: ₹1.84 vs ₹(0.74)

Full Year Comparison (FY26 vs FY25):

  • Revenue: ₹1,392.7 crores, up 7.2% from ₹1,299.0 crores
  • EBITDA: ₹110.6 crores, down 32.5% from ₹163.9 crores
  • EBITDA Margin: 7.9% vs 12.6% (down 470 bps)
  • PAT: ₹(27.5) crores loss vs ₹13.7 crores profit
  • PAT Margin: (2.0)% vs 1.1%
  • EPS: ₹(2.82) vs ₹1.46

Drivers of financial performance: Improved operating performance, better business mix resulting from higher contribution of Value-Added products, higher realizations across product portfolio.

Key Risks: Industry-wide cyclicity caused by periodic demand-supply imbalances; raw material price fluctuations.

Geographical Revenue Split

Not Specified

Balance Sheet Snapshot

  • Cash & bank balance and liquid investments: ₹236.1 Crores as of 30 June 2026
  • Closing cash & bank balance: ₹183.5 crores
  • Investment in hand: ₹52.6 crores

Financial Health Insights: Strong liquidity position with substantial cash reserves.

Capex & Cash Flow Health

Q1 FY27 Consolidated Cash Flow Statement:

  • Profit before tax: ₹23.5 crores
  • Depreciation (non-cash item): ₹18.3 crores
  • Issue of share Capital: ₹79.5 crores
  • Repayment net off Proceeds from Borrowings: ₹(6.0) crores
  • Movement in Current assets and Liabilities: ₹(29.6) crores
  • Acquisition of Fixed Assets: ₹(3.4) crores
  • Tax Paid: ₹(3.1) crores

Capital Expenditure: Not specified for future periods

Free Cash Flow: Not specified

Operating Cash Flow: Not specified

Net Debt Movement: Not disclosed

Investment Rationale: Focus on Value-Added and Specialty products; expansion through ELITe JV for chemical recycling.

Strategic & R&D Initiatives

Investments in Innovation: 20+ granted global patents; robust pipeline of 30+ specialty products; focus on transitioning into a technology-led materials company.

Expected impact on growth: Targeting 20% CAGR over 3-5 years in revenue from Specialty Polymer; increasing proportion of Value Added & Specialty products within Film segment to reduce earnings volatility.

Strategic Rationale: Leveraging R&D capabilities to enhance value-added products; expanding into sustainable solutions through circular economy initiatives; reducing environmental footprint.

Industry Trends & Business Environment

Macro/Industry Trends: China's "anti-involution" policy reducing surplus at predatory prices; Plastic Waste Management Rules mandating 10% PCR content in flexible packaging; increasing requirement for post-consumer recycled (PCR) content; improved global prices due to increase in Chinese origin prices and geopolitical situation.

Impact on Company: Improved margin profile; structural demand opportunities for rPET and recycled-content films; benefiting from competitive pricing and scale in export markets.

Management Commentary & Growth Outlook

Strategic Outlook: "Q1 FY27 marked a strong quarter of execution for Ester, with an improving operating environment, higher realizations, increased throughput and a favorable product mix supporting a significant financial turnaround." "Looking ahead, we remain confident about Ester's medium to long-term growth prospects, supported by improving industry conditions, favourable regulatory tailwinds and its continued focus on premium and Value-Added products."

FY Guidance: Not specifically provided

Market Share Targets: Not specified

Risks and Opportunities: Periodic demand-supply imbalances causing industry cyclicity; opportunities in sustainable packaging and recycled content products.

ESG Updates

Sustainability Initiatives: Renewable energy initiatives; usage of rice husk (biofuel) as primary fuel; chemical recycling through ELITe JV; mechanical recycling in existing operations; focus on reducing environmental footprint.

Certifications: ISCC Plus Certificate, FSSC Version 6, FDA approval for food grade rPET, BRCGS for packaging material, certifications for textile grade rPET.

Awards: Commercial Sustainability Award for Recycled Plastic Materials; recognition by Marico Limited for scaling rPET volumes; honored by EPFO Regional Office for statutory compliance.

CSR Projects (FY26): Promoting Education; Action for Autism; Upgrading Healthcare Facilities; Training to promote Rural Sports.