Nature of the Event

The Board of Directors of Pasupati Acrylon Limited held a meeting on November 2, 2026, from 1:00 PM to 3:00 PM, and approved the unaudited financial results for the quarter and half year ended September 30, 2026. The limited review report was issued by the statutory auditors, M/s B.K. Shroff & Co., Chartered Accountants, New Delhi. This disclosure is made pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Financial Figures

Profit and Loss Statement

  • For the quarter ended September 30, 2026 (Unaudited):
  • Revenue from operations: ₹274.74 crore
  • Other income: ₹1.80 crore
  • Total revenue: ₹276.54 crore
  • Expenses:
  • Cost of materials consumed: ₹176.71 crore
  • Change in inventories of finished goods, work in progress, and stock in trade: ₹6.10 crore (increase)
  • Employees benefits expense: ₹10.34 crore
  • Finance costs: ₹1.64 crore
  • Depreciation and amortisation expense: ₹3.25 crore
  • Other expenses: ₹36.02 crore
  • Total expenses: ₹234.06 crore
  • Profit before exceptional items and tax: ₹42.48 crore
  • Exceptional items: None
  • Profit before tax: ₹42.48 crore
  • Tax expense:
  • Current tax (net): ₹10.96 crore
  • Deferred tax: ₹0.49 crore
  • Profit for the period: ₹32.01 crore
  • Other comprehensive income (after tax): ₹0.01 crore
  • Total comprehensive income: ₹32.02 crore
  • Earnings per share (EPS): ₹3.59 (basic and diluted)
  • For the quarter ended June 30, 2026 (Unaudited):
  • Revenue from operations: ₹238.26 crore
  • Other income: ₹3.07 crore
  • Total revenue: ₹241.33 crore
  • Profit before tax: ₹36.69 crore
  • Profit for the period: ₹27.39 crore
  • EPS: ₹3.07
  • For the quarter ended September 30, 2025 (Unaudited):
  • Revenue from operations: ₹280.25 crore
  • Other income: ₹1.35 crore
  • Total revenue: ₹281.60 crore
  • Profit before tax: ₹21.76 crore
  • Profit for the period: ₹16.20 crore
  • EPS: ₹1.82
  • For the half year ended September 30, 2026 (Unaudited):
  • Revenue from operations: ₹513.00 crore
  • Other income: ₹4.87 crore
  • Total revenue: ₹517.87 crore
  • Profit before tax: ₹79.17 crore
  • Tax expense: current tax ₹19.04 crore, deferred tax ₹0.73 crore
  • Profit for the period: ₹59.40 crore
  • Other comprehensive income: ₹0.03 crore
  • Total comprehensive income: ₹59.43 crore
  • EPS: ₹6.66
  • For the half year ended September 30, 2025 (Unaudited):
  • Revenue from operations: ₹496.30 crore
  • Other income: ₹4.04 crore
  • Total revenue: ₹500.34 crore
  • Profit before tax: ₹24.16 crore
  • Profit for the period: ₹17.95 crore
  • EPS: ₹2.01
  • For the year ended March 31, 2026 (Audited):
  • Revenue from operations: ₹1,010.16 crore
  • Other income: ₹8.67 crore
  • Total revenue: ₹1,018.83 crore
  • Profit before tax: ₹94.36 crore
  • Profit for the period: ₹69.92 crore
  • EPS: ₹7.84
Segment Wise Performance
  • Revenue:
  • Fibre segment: Q2 FY27 ₹170.71 crore, H1 FY27 ₹314.37 crore
  • CPP Film segment: Q2 FY27 ₹33.65 crore, H1 FY27 ₹65.30 crore
  • Distillary segment: Q2 FY27 ₹70.38 crore, H1 FY27 ₹133.33 crore
  • Segment results (profit before tax, exceptional items, and interest):
  • Fibre: Q2 FY27 ₹28.78 crore, H1 FY27 ₹57.57 crore
  • CPP Film: Q2 FY27 ₹4.42 crore, H1 FY27 ₹7.94 crore
  • Distillary: Q2 FY27 ₹10.92 crore, H1 FY27 ₹17.50 crore
  • Segment assets as at September 30, 2026:
  • Fibre: ₹351.09 crore
  • CPP Film: ₹93.06 crore
  • Distillary: ₹274.15 crore
  • Total assets: ₹718.90 crore
  • Segment liabilities as at September 30, 2026:
  • Fibre: ₹95.91 crore
  • CPP Film: ₹7.42 crore
  • Distillary: ₹121.11 crore
  • Total liabilities: ₹224.04 crore
Statement of Assets and Liabilities
  • As at September 30, 2026 (Unaudited):
  • Total assets: ₹718.90 crore
  • Non-current assets: ₹279.30 crore (including property, plant and equipment ₹244.66 crore, capital work in progress ₹17.53 crore, investment property ₹1.16 crore, other non-current assets ₹15.95 crore)
  • Current assets: ₹439.60 crore (including inventories ₹194.88 crore, financial assets ₹53.03 crore [current investments ₹105.45 crore, trade receivables ₹21.31 crore], cash and cash equivalents ₹21.31 crore, bank balances other than cash and cash equivalents ₹18.02 crore, other current assets ₹46.91 crore)
  • Equity: ₹494.86 crore (equity share capital ₹89.13 crore, other equity ₹405.73 crore)
  • Liabilities: non-current liabilities ₹112.21 crore (including borrowings ₹90.18 crore, provisions ₹2.56 crore, deferred tax liabilities ₹16.47 crore, other non-current liabilities ₹3.00 crore), current liabilities ₹111.83 crore (including borrowings ₹11.93 crore, trade payables ₹79.23 crore [micro and small enterprises ₹8.90 crore, other enterprises ₹70.33 crore], other current liabilities ₹9.79 crore, provisions ₹2.71 crore, current tax liabilities ₹8.17 crore)
  • As at March 31, 2026 (Audited):
  • Total assets: ₹637.62 crore
  • Equity: ₹435.42 crore
Cash Flow Statement
  • For the six months ended September 30, 2026 (Unaudited):
  • Net cash from operating activities: ₹5.08 crore
  • Net cash from investing activities: ₹22.59 crore
  • Net cash from financing activities: ₹(8.99) crore
  • Net increase in cash and cash equivalents: ₹10.65 crore
  • Cash and cash equivalents at beginning of period: ₹42.60 crore
  • Cash and cash equivalents at end of period: ₹21.31 crore
  • For the six months ended September 30, 2025 (Unaudited):
  • Net cash from operating activities: ₹(34.89) crore
  • Net cash from investing activities: ₹35.75 crore
  • Net cash from financing activities: ₹(4.56) crore
  • Net decrease in cash and cash equivalents: ₹(21.29) crore
  • Cash and cash equivalents at beginning of period: ₹21.66 crore
  • Cash and cash equivalents at end of period: ₹32.31 crore

Additional Information

  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).
  • The company has no subsidiary, associate, or joint venture companies as of September 30, 2026.
  • The results are available on the stock exchanges' websites (BSE and NSE) and the company's website.
  • The limited review report by auditors states that nothing has come to their attention that causes them to believe the financial results are not fairly presented.