Disclosure Context

Jumbo Bag Ltd. (Scrip Code: 516078) submitted a regulatory filing to BSE Limited on 12th November 2026, pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The disclosure concerns the outcome of the Board of Directors meeting held on 12th November 2026, which commenced at 11:15 AM and concluded at 1:25 PM. The board considered and approved the Unaudited Standalone Financial Results for the quarter and half-year ended 30th September 2026. The statutory auditors, DPV & Associates, have issued an unmodified limited review report on these results.

Financial Performance Summary (Standalone)

Profit & Loss Statement (₹ in Lakhs)

Quarter Ended 30th September 2026 (Q2 FY27)

  • Revenue from Operations: ₹3,686.29 (vs. ₹3,145.04 in Q2 FY26)
  • Other Income: ₹21.07
  • Total Income: ₹3,707.36
  • Total Expenses: ₹3,266.63
  • Profit Before Tax (PBT): ₹440.73 (vs. ₹396.96 in Q2 FY26)
  • Total Tax Expense: ₹133.15
  • Profit After Tax (PAT): ₹307.58 (vs. ₹311.00 in Q2 FY26)
  • Earnings Per Share (EPS) - Basic: ₹3.43; Diluted: ₹3.43

Half-Year Ended 30th September 2026 (H1 FY27)

  • Revenue from Operations: ₹7,994.73 (vs. ₹6,209.33 in H1 FY26)
  • Other Income: ₹26.43
  • Total Income: ₹8,021.16
  • Total Expenses: ₹6,889.10
  • Profit Before Tax (PBT): ₹1,132.06 (vs. ₹738.29 in H1 FY26)
  • Total Tax Expense: ₹270.28
  • Profit After Tax (PAT): ₹861.78 (vs. ₹536.95 in H1 FY26)
  • Earnings Per Share (EPS) - Basic: ₹9.60; Diluted: ₹9.60

Exceptional Items: An exceptional item of ₹150.00 was recorded in the quarter ended 30th September 2025 and the year ended 31st March 2026. No exceptional items were recorded in the current reporting periods.

Balance Sheet Highlights (₹ in Lakhs)

As at 30th September 2026

  • Total Assets: ₹11,652.06 (vs. ₹10,888.63 as at 31st March 2026)
  • Non-Current Assets: ₹5,234.04 (incl. Property, Plant & Equipment: ₹4,669.60)
  • Current Assets: ₹6,418.02 (incl. Inventories: ₹2,147.85; Trade Receivables: ₹3,316.91)
  • Total Equity: ₹5,540.27 (vs. ₹4,773.77 as at 31st March 2026)
  • Paid-Up Equity Share Capital: ₹938.17 (vs. ₹878.17)
  • Other Equity: ₹4,602.10 (vs. ₹3,895.60)
  • Total Liabilities: ₹6,111.79
  • Non-Current Liabilities: ₹1,764.98 (incl. Borrowings: ₹1,386.50)
  • Current Liabilities: ₹4,346.81 (incl. Borrowings: ₹2,407.03; Trade Payables: ₹950.51)

Cash Flow Statement (H1 FY27, ₹ in Lakhs)

  • Cash Generated from Operations: ₹1,394.33
  • Income Tax Paid: (₹148.54)
  • Net Cash from Operating Activities: ₹1,245.79
  • Net Cash Used in Investing Activities: (₹711.59) [Primarily Purchase of PPE: (₹679.74)]
  • Net Cash Used in Financing Activities: (₹534.01) [Primarily Repayment of ST Borrowings: (₹569.76); Proceeds from LT Borrowings: ₹307.98]
  • Net Increase in Cash: ₹0.19
  • Cash and Cash Equivalents at Period End: ₹0.83

Segment-Wise Performance (₹ in Lakhs)

The company has two reportable segments as per Ind AS 108:

1. Manufacturing Business (Flexible Intermediate Bulk Containers)

  • Q2 FY27 Revenue: ₹3,585.58
  • Q2 FY27 Segment Result (PBT before interest & unallocables): ₹428.26
  • H1 FY27 Revenue: ₹7,792.15
  • H1 FY27 Segment Result: ₹1,123.77

2. Polymer Trading Business

  • Q2 FY27 Revenue: ₹121.78
  • Q2 FY27 Segment Result (PBT before interest & unallocables): ₹92.17
  • H1 FY27 Revenue: ₹229.01
  • H1 FY27 Segment Result: ₹168.43

Auditor's Review

DPV & Associates, Chartered Accountants (Firm Regn. No. 011688S), issued a limited review report. Based on their review, conducted in accordance with SRE 2410, nothing has come to their attention that causes them to believe that the accompanying Statement of Unaudited Standalone Financial Results:

  • Has not disclosed the information required by Regulation 33 of the SEBI LODR Regulations.
  • Contains any material misstatement.

The report is an unmodified opinion.

Additional Notes

  • The financial results are prepared in accordance with Indian Accounting Standard (Ind AS) 34.
  • The format complies with SEBI Circulars and Schedule III of the Companies Act, 2013.
  • Previous period figures have been rearranged/regrouped for consistency with current period classification.