The Board of Directors of Padmanabh Alloys & Polymers Limited approved the unaudited financial results for the quarter and half year ended September 30, 2026, at a meeting held on October 26, 2026, from 7:00 PM to 9:00 PM. The results were submitted pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹1,758.00 lakh (compared to ₹1,192.74 lakh in Q2 FY26)
  • Other Income: ₹0.23 lakh
  • Total Revenue: ₹1,758.22 lakh
  • Total Expenses: ₹1,609.91 lakh
  • Profit Before Tax: ₹148.31 lakh (compared to ₹3.75 lakh in Q2 FY26)
  • Tax Expense: ₹92,619.57 lakh (Current Tax: ₹34.31 lakh, Deferred Tax: ₹92,585.26 lakh)
  • Net Loss: ₹92,471.26 lakh (compared to Net Profit of ₹6.70 lakh in Q2 FY26)
  • Basic and Diluted EPS: ₹-1,708.22 (compared to ₹0.12 in Q2 FY26)
  • Paid-up Equity Share Capital: ₹541.33 lakh (Face Value ₹10.00)

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹3,332.24 lakh (compared to ₹2,225.52 lakh in H1 FY26)
  • Other Income: ₹0.46 lakh
  • Total Revenue: ₹3,332.69 lakh
  • Total Expenses: ₹3,102.64 lakh
  • Profit Before Tax: ₹230.05 lakh (compared to ₹10.73 lakh in H1 FY26)
  • Tax Expense: ₹92,647.69 lakh (Current Tax: ₹52.01 lakh, Deferred Tax: ₹92,595.68 lakh)
  • Net Loss: ₹92,417.63 lakh (compared to Net Loss of ₹20.30 lakh in H1 FY26)
  • Basic and Diluted EPS: ₹-1,707.23 (compared to ₹-0.37 in H1 FY26)

Balance Sheet Position as at September 30, 2026 (Unaudited)

Assets:

  • Non-current Assets: ₹521.05 lakh (Property, Plant and Equipment)
  • Current Assets: ₹2,728.48 lakh
  • Inventories: ₹508.00 lakh
  • Trade Receivables: ₹2,156.84 lakh
  • Cash and Cash Equivalents: ₹0.59 lakh
  • Other Financial Assets: ₹16.06 lakh
  • Other Current Assets: ₹46.99 lakh
  • Total Assets: ₹3,249.52 lakh

Equity and Liabilities:

  • Equity: ₹-91,506.84 lakh
  • Equity Share Capital: ₹570.65 lakh
  • Other Equity: ₹-92,077.49 lakh
  • Non-current Liabilities: ₹92,807.30 lakh
  • Borrowings: ₹220.11 lakh
  • Deferred Tax Liability: ₹92,587.19 lakh
  • Current Liabilities: ₹1,949.06 lakh
  • Borrowings: ₹399.97 lakh
  • Trade Payables: ₹1,269.53 lakh (Micro and Small Enterprises: ₹484.32 lakh, Others: ₹785.21 lakh)
  • Other Financial Liabilities: ₹203.95 lakh
  • Other Current Liabilities: ₹75.62 lakh

Cash Flow Statement for Half Year Ended September 30, 2026

  • Cash Flow from Operating Activities: ₹145.18 lakh
  • Cash Flow from Investing Activities: ₹-289.59 lakh (Purchase of Fixed Assets)
  • Cash Flow from Financing Activities: ₹144.52 lakh
  • Net Increase in Cash: ₹0.10 lakh
  • Cash at Beginning: ₹0.49 lakh
  • Cash at Closing: ₹0.59 lakh

Additional Information

  • The company is primarily engaged in filled and reinforced thermoplastic compounds and masterbatches business (single segment).
  • The financial results have been reviewed by the Audit Committee and approved by the Board of Directors.
  • Figures for previous periods have been regrouped/recast for comparability.
  • EPS computed in accordance with Accounting Standard IND AS-33.
  • The statutory auditors, SNK & Co., Chartered Accountants (FRN 109176W), issued a limited review report confirming that nothing has come to their attention suggesting material misstatement in the financial results prepared in accordance with Ind AS 34 and SEBI LODR requirements.