Key Financial Figures - Standalone (₹ in lakhs)

Income Statement Q1 FY27 (Quarter ended June 30, 2026):

  • Revenue from operations: ₹17,311.16 (compared to ₹22,405.56 in Q1 FY26, decrease of 22.7%)
  • Other income: ₹35.40 (compared to ₹69.16 in Q1 FY26)
  • Total income: ₹17,346.56 (compared to ₹22,474.72 in Q1 FY26)

Expenses Q1 FY27:

  • Cost of materials consumed: ₹7,274.23
  • Changes in inventories: ₹7,087.54 (increase)
  • Employee benefits expense: ₹907.62
  • Finance costs: ₹397.32
  • Depreciation and amortization: ₹473.88
  • Other expenses: ₹1,509.10
  • Total expenses: ₹17,649.70

Profit/Loss Q1 FY27:

  • Loss before exceptional items and tax: ₹(303.14) (compared to profit of ₹723.74 in Q1 FY26)
  • Loss before tax: ₹(303.14)
  • Tax expense: ₹(75.54) (deferred tax credit)
  • Net loss for the period: ₹(227.59) (compared to net profit of ₹720.09 in Q1 FY26)
  • Other comprehensive income: ₹(1.47) (remeasurement of defined benefit plan)
  • Total comprehensive income: ₹(229.06)

Key Financial Figures - Consolidated (₹ in lakhs)

Income Statement Q1 FY27:

  • Revenue from operations: ₹17,311.16
  • Other income: ₹35.94
  • Total income: ₹17,347.10

Expenses Q1 FY27:

  • Total expenses: ₹17,633.91

Profit/Loss Q1 FY27:

  • Loss before exceptional items and tax: ₹(286.81)
  • Loss before tax: ₹(286.81)
  • Tax expense: ₹(71.43)
  • Net loss for the period from continuing operations: ₹(215.38)
  • Share in net loss of associate: ₹(5.70)
  • Net loss for the period: ₹(221.08)
  • Total comprehensive income: ₹(222.55)

Comparative Performance

Standalone YoY Comparison (Q1 FY27 vs Q1 FY26):

  • Revenue declined from ₹22,405.56 lakhs to ₹17,311.16 lakhs
  • Net profit turned to loss of ₹(227.59) lakhs from profit of ₹720.09 lakhs
  • Basic EPS turned negative at (₹0.43) from positive ₹1.40

Consolidated YoY Comparison (Q1 FY27 vs Q1 FY26):

  • Net loss of ₹(221.08) lakhs compared to profit of ₹725.84 lakhs
  • Basic EPS turned negative at (₹0.42) from positive ₹1.41

Capital Structure

  • Paid up equity share capital: ₹526.96 lakhs (Face value Re. 1 per share)
  • Number of shares: 5,269,600 shares (unchanged from previous periods)

Earnings Per Share

Standalone Q1 FY27:

  • Basic EPS: (₹0.43)
  • Diluted EPS: (₹0.43)

Consolidated Q1 FY27:

  • Basic EPS: (₹0.42)
  • Diluted EPS: (₹0.42)

Exceptional Items

For year ended March 31, 2026:

  • Loss of ₹377.54 lakhs on account of estimated settlement of fire insurance claim
  • Loss of ₹77.01 lakhs on account of New Labour Code 2025
  • Total exceptional items: ₹454.55 lakhs for FY26

Subsidiary and Associate Information

The consolidated financial statements include:

  • Wholly owned subsidiary: Kriti Auto and Engineering Plastics Pvt. Ltd.
  • Associate company: FP Elite Energy Private Limited (unaudited results)
  • Group's share of net loss after tax from associate: ₹5.70 lakhs for Q1 FY27
  • Associate results are unreviewed/unaudited but certified by management

Regulatory and Approval Details

  • Results reviewed by Audit Committee meeting held on August 10, 2026
  • Approved by Board of Directors meeting held on August 11, 2026
  • Statutory auditors: M. Mehta & Company (Firm Registration No. 000957C)
  • Auditors issued unmodified review reports on both standalone and consolidated results
  • Filing pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015
  • Prepared in accordance with Ind AS 34 (Interim Financial Reporting)

Additional Information

  • The Group has only one business segment - Plastics as per Ind AS 108
  • Figures for quarter ended March 31, 2026 are balancing figures between audited full year and reviewed year-to-date figures
  • Advertisement to be published in widely circulated English and Hindi newspapers
  • XBRL format filing to be completed within stipulated time