Financial Performance Summary (Figures in ₹ Lakhs)

| Particulars | FY 2025-26 | FY 2024-25 | Change |

| Revenue from operations | 8,459.64 | 9,123.33 | -7.00% |

| Other income | 50.75 | 27.71 | +83.15% |

| Total Revenue | 8,510.39 | 9,151.04 | -7.00% |

| Total Expenses | 8,380.60 | 8,853.63 | -5.34% |

| Profit before tax | 129.79 | 297.41 | -56.36% |

| Net Profit after tax | 122.34 | 213.20 | -42.62% |

| Retained Earnings | 2,006.63 | 1,884.75 | +6.46% |

Key Financial Ratios

| Ratio | FY 2025-26 | FY 2024-25 | Change |

| Current Ratio | 1.85 | 2.61 | -29.12% |

| Debt Equity Ratio | 0.18 | 0.08 | +125.00% |

| Return on Equity | 4.01% | 7.39% | -45.74% |

| Net Profit Ratio | 1.45% | 2.34% | -38.03% |

Board and Management Changes

  • Mr. Dilip Nikhare resigned as Company Secretary and Compliance Officer effective 25th June, 2025
  • Ms. Priyal Dangi appointed as Company Secretary and Compliance Officer effective 8th August, 2025
  • Mrs. Pragya Bhartia Barwale retires by rotation and seeks reappointment at AGM

Dividend Policy

No dividend recommended for financial year 2025-26 to preserve resources for long-term growth objectives and future business expansion.

Share Capital Structure

  • Authorized Capital: 50,000,000 equity shares of ₹5 each (₹2,500 lakhs)
  • Issued, Subscribed and Paid-up: 22,111,500 equity shares of ₹5 each (₹1,105.58 lakhs)
  • No change in share capital during the year
  • Promoter Holding: KHL Finance Limited holds 60.50% (1,33,77,797 shares)

Subsidiary and Holding Company Details

  • Polylink Polymers (India) Limited continues as subsidiary of KHL Finance Limited (60.50% holding)
  • No other subsidiary, joint venture or associate companies
  • No company ceased to be subsidiary during the year

Internal Auditor

M/s. Chandabhoy & Jassoobhoy, Chartered Accountants, Ahmedabad

Key Operational Metrics

  • Total Employees: 45 as on 31st March, 2026
  • Manufacturing: All types of polymers, polymeric compounds and copolymers for cables
  • Export Status: One Star Export House
  • Export Earnings: ₹1,171.68 lakhs (FOB Value)
  • Foreign Exchange Outgo: ₹512.45 lakhs

Energy Conservation Measures

  • Solar Power Plant: 315kw capacity generating 385,766 units during the year
  • Electricity Consumption: 3,015,409 units from UGVCL at average cost of ₹8.62 per unit

Related Party Transactions

  • Lease agreement with Kashipur Holdings Limited for office premises in Ahmedabad
  • Monthly lease rent: ₹70,197 per month with 5% annual increase
  • Agreement period: 1st April 2023 to 31st March 2028
  • All transactions at arm's length basis

Compliance Status

  • No material related party transactions
  • No frauds reported by auditors
  • No pending insolvency proceedings
  • No sexual harassment complaints during the year
  • All SEBI regulations complied with

Contingent Liabilities

  • GST Demand: ₹26.34 lakhs (under appeal)
  • Bank Guarantees: ₹64.86 lakhs in favor of Uttar Gujarat Vij Company Limited

AGM Details

  • 33rd Annual General Meeting: 28th September, 2026 at 11:30 AM through VC/OAVM
  • Book Closure: 22nd September, 2026 to 28th September, 2026
  • Business: Adoption of financial statements, director reappointment, secretarial auditor appointment