Key Quantitative Figures - Standalone Results

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹258.93 crore
  • Other Income: ₹5.06 crore
  • Total Revenue: ₹263.99 crore
  • Total Expenses: ₹229.17 crore
  • Profit Before Tax: ₹34.81 crore
  • Tax Expense: ₹70.15 lakh (Current tax), ₹(10.42) lakh (Deferred tax)
  • Profit for the Period: ₹28.84 crore
  • Other Comprehensive Income: ₹2.06 crore
  • Total Comprehensive Income: ₹30.90 crore
  • Basic/Diluted EPS: ₹11.73

Quarter Ended June 30, 2026 (Q1 FY27):

  • Revenue from Operations: ₹159.92 crore
  • Profit for the Period: ₹6.23 crore
  • Basic/Diluted EPS: ₹2.53

Quarter Ended September 30, 2025 (Q2 FY26):

  • Revenue from Operations: ₹172.30 crore
  • Profit for the Period: ₹17.26 crore
  • Basic/Diluted EPS: ₹7.02

Half-Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹418.85 crore
  • Profit for the Period: ₹35.07 crore
  • Basic/Diluted EPS: ₹14.26

Year Ended March 31, 2026 (FY26):

  • Revenue from Operations: ₹704.20 crore
  • Profit for the Period: ₹68.27 crore

Key Quantitative Figures - Consolidated Results

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹258.93 crore
  • Profit for the Period: ₹32.88 crore (after share of profit of associates)
  • Basic/Diluted EPS: ₹13.37

Half-Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹418.85 crore
  • Profit for the Period: ₹39.01 crore
  • Basic/Diluted EPS: ₹18.12

Financial Position - Standalone (as at September 30, 2026)

  • Total Assets: ₹791.90 crore
  • Total Equity: ₹611.41 crore
  • Paid-up Equity Share Capital: ₹12.58 crore (Face value ₹5 per share)
  • Reserves: ₹598.84 crore
  • Non-current Liabilities: ₹67.84 crore
  • Current Liabilities: ₹112.65 crore

Cash Flow - Standalone (Half-Year Ended September 30, 2026)

  • Net cash flow from operating activities: ₹(28.13) crore
  • Net cash flow used in investing activities: ₹(14.05) crore
  • Net cash flow used in financing activities: ₹(11.98) crore
  • Net increase in cash and cash equivalents: ₹3.60 crore

Dates and Events

  • Board Meeting Date: October 30, 2026 (commenced at 12:00 noon, concluded at 5:30 p.m.)
  • Results approved for quarter and half-year ended September 30, 2026
  • Financial results reviewed by Audit Committee and approved by Board of Directors

Parties Involved

  • Statutory Auditors: M/s. YAPL & Co, Chartered Accountants, Ludhiana
  • Associate Company: Nahar Capital and Financial Services Limited (consolidated in results)
  • Regulatory References: SEBI Listing Regulations, Regulation 30, Regulation 33

Operational Details

  • The company operates in a single segment: "BOPP Films"
  • No subsidiaries or joint ventures as of September 30, 2026
  • One associate company (Nahar Capital and Financial Services Limited) consolidated in results

Accounting Standards

  • Financial results prepared in accordance with Indian Accounting Standards (Ind-AS)
  • Prepared under Section 133 of Companies Act, 2013
  • Segment reporting not applicable as company operates in single segment

Review and Approval Process

  • Results reviewed by Audit Committee
  • Approved by Board of Directors on October 30, 2026
  • Financial results reviewed by statutory auditors (YAPL & Co.)
  • Limited review reports issued by auditors

Capital Structure

  • Paid-up equity share capital remained unchanged at ₹12.29 crore throughout all periods
  • Face value of shares: ₹5 per share