Key Financial Performance (Amount in Rs. Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: Not separately quantified (included in total revenue)
  • Other income: Rs 9.16
  • Total revenue: Rs 286.41
  • Total expenses: Rs 379.36
  • Loss before tax: Rs (92.95)
  • Tax expense: Deferred tax benefit of Rs (3.85)
  • Net loss for quarter: Rs (89.10)
  • Basic and diluted EPS: Rs (1.82)

Half Year Ended September 30, 2026:

  • Total revenue: Rs 722.19
  • Loss before tax: Rs (142.68)
  • Tax expense: Deferred tax benefit of Rs (6.51)
  • Net loss for half year: Rs (136.17)
  • Basic and diluted EPS: Rs (2.78)

Comparative Performance (Q2 FY2026 vs Q2 FY2025):

  • Total revenue decreased from Rs 385.82 lakh to Rs 286.41 lakh
  • Loss before tax improved from Rs (104.36) lakh to Rs (92.95) lakh
  • Net loss improved from Rs (101.52) lakh to Rs (89.10) lakh

Expense Breakdown (Q2 FY2026):

  • Cost of materials consumed: Rs 142.42
  • Purchase of stock-in-trade: Rs 2.92
  • Changes in inventories: Rs (36.11) [negative indicates inventory reduction]
  • Employee benefits expense: Rs 54.52
  • Finance costs: Rs 56.42
  • Depreciation and amortization: Rs 36.24
  • Other expenses: Rs 122.95

Financial Position as of September 30, 2026 (Unaudited):

Assets:

  • Total assets: Rs 4,235.25 lakh
  • Non-current assets: Rs 1,178.20 lakh (including Property, Plant and Equipment: Rs 767.30 lakh, Capital Work-in-Progress: Rs 196.25 lakh)
  • Current assets: Rs 3,057.05 lakh (including Inventories: Rs 2,256.70 lakh, Trade receivables: Rs 706.42 lakh)

Liabilities and Equity:

  • Equity share capital: Rs 543.55 lakh
  • Other equity: Negative Rs (569.21) lakh
  • Total equity: Negative Rs (25.56) lakh
  • Non-current liabilities: Rs 2,973.76 lakh (including Borrowings: Rs 2,856.77 lakh)
  • Current liabilities: Rs 1,287.75 lakh (including Borrowings: Rs 777.27 lakh, Trade payables: Rs 276.86 lakh)

Regulatory and Governance Details

  • Board meeting held on October 14, 2026, from 3:00 PM to 4:25 PM at registered office in Jaipur
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Statutory auditors SRGoyal & Co. conducted limited review as required under Regulation 33 of SEBI LODR
  • Financial statements prepared in accordance with Indian Accounting Standards (Ind AS)
  • Company operates in a single business segment
  • Previous period figures have been regrouped/recast for comparability

Additional Information

  • Results available on company website (www.polyconltd.com) and BSE website
  • No exceptional items reported during the period
  • No current tax expense; only deferred tax benefits recognized
  • Cash flow statement provided but amounts not quantified in the disclosure