Polytex India Limited's Board of Directors meeting was held on Friday, 13th November 2026 from 4:00 PM to 5:30 PM. The Board considered and approved the unaudited financial results for the quarter and half year ended 30th September 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights

Half Year Ended 30th September 2026 (H1 FY27):

  • Net Loss: ₹6.05 lakh (compared to ₹8.50 lakh loss in H1 FY26)
  • Total Income: ₹0 (zero revenue from operations and other income)
  • Total Expenditure: ₹6.05 lakh
  • Employee benefits expenses: ₹1.23 lakh
  • Finance Costs: ₹0
  • Depreciation: ₹0
  • Other Expenses: ₹4.82 lakh
  • Tax Expense: ₹0
  • Earnings Per Share (Basic & Diluted): (₹0.04)

Quarter Ended 30th September 2026 (Q2 FY27):

  • Net Loss: ₹2.67 lakh (compared to ₹4.60 lakh loss in Q2 FY26)
  • Total Income: ₹0
  • Total Expenditure: ₹2.67 lakh
  • Employee benefits expenses: ₹0.66 lakh
  • Finance Costs: ₹0
  • Depreciation: ₹0
  • Other Expenses: ₹2.01 lakh
  • Tax Expense: ₹0
  • Earnings Per Share (Basic & Diluted): (₹0.02)

Balance Sheet Position (as at 30th September 2026)

  • Paid-up Equity Share Capital: ₹135.00 lakh (13.50 lakh shares of ₹10 each)
  • Other Equity: Negative ₹111.66 lakh
  • Total Equity: ₹23.39 lakh
  • Total Assets: ₹292.28 lakh
  • Cash and Cash Equivalents: ₹4.88 lakh
  • Loans and Advances: ₹285.12 lakh
  • Other Financial Assets: ₹2.28 lakh

Cash Flow Statement (H1 FY27)

  • Cash Flow from Operating Activities: Negative ₹0.21 lakh
  • Cash Flow from Investing Activities: ₹0
  • Cash Flow from Financing Activities: ₹0.21 lakh (loan raised from third party)
  • Net Change in Cash: ₹0
  • Closing Cash Balance: ₹4.88 lakh

Additional Information

  • The company operates mainly in the business of lending finance
  • There are no separate reportable segments as per Ind AS-108
  • Deferred tax will be determined and provided for at the end of the financial year
  • Previous period figures have been reclassified where necessary
  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)

Auditor Review

Agrawal Jain & Gupta, Chartered Accountants (ICAI Registration No.: 013538C), issued a limited review report dated 13th November 2026. Partner Rohit Swami (Membership No.: 450835) confirmed that based on their review, nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

The statement of financial results was reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 13th November 2026.