Date: 10-10-2026

Board Meeting Outcomes

The Board of Directors of Premier Polyfilm Limited approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026, at their meeting held on October 10, 2026. The meeting commenced at 13:30 Hrs and concluded at 14:30 Hrs.

Financial Results (Standalone)

Quarter Ended 30-09-2026 (Unaudited)

  • Revenue from Operations (Inclusive of GST): ₹11,506 lakhs (₹115.06 crore)
  • Other Operating Income: ₹112 lakhs
  • Total Income: ₹11,618 lakhs
  • Cost of Materials Consumed: ₹6,843 lakhs
  • Employee Benefits Expense: ₹888 lakhs
  • Finance Costs: ₹24 lakhs
  • Depreciation and Amortization Expense: ₹118 lakhs
  • Other Expenses: ₹2,295 lakhs (including GST ₹1,363 lakhs)
  • Total Expenses: ₹10,307 lakhs
  • Profit Before Exceptional Items & Tax: ₹1,311 lakhs
  • Tax Expenses: ₹330 lakhs (Current Tax)
  • Net Profit for the Period from Continuing Operations: ₹981 lakhs (₹9.81 crore)
  • Other Comprehensive Income: ₹(218) lakhs
  • Total Comprehensive Income for the Period: ₹763 lakhs
  • Basic EPS from Continuing Operations: ₹0.94
  • Diluted EPS from Continuing Operations: ₹0.94

Quarter Comparison

  • Revenue Growth YoY: 38.4% (from ₹8,317 lakhs in Q2 FY26 to ₹11,506 lakhs in Q2 FY27)
  • Net Profit Growth YoY: 22.5% (from ₹801 lakhs in Q2 FY26 to ₹981 lakhs in Q2 FY27)
  • QoQ Revenue Growth: 15.0% (from ₹10,006 lakhs in Q1 FY27 to ₹11,506 lakhs in Q2 FY27)
  • QoQ Net Profit Growth: 8.0% (from ₹908 lakhs in Q1 FY27 to ₹981 lakhs in Q2 FY27)

Half Year Ended 30-09-2026 (Unaudited)

  • Revenue from Operations: ₹21,512 lakhs
  • Other Operating Income: ₹171 lakhs
  • Total Income: ₹21,683 lakhs
  • Total Expenses: ₹19,158 lakhs
  • Profit Before Exceptional Items & Tax: ₹2,525 lakhs
  • Tax Expenses: ₹636 lakhs
  • Net Profit for the Period from Continuing Operations: ₹1,889 lakhs (₹18.89 crore)
  • Other Comprehensive Income: ₹166 lakhs
  • Total Comprehensive Income for the Period: ₹2,055 lakhs
  • Basic EPS from Continuing Operations: ₹1.80
  • Diluted EPS from Continuing Operations: ₹1.80

Half Year Comparison

  • Revenue Growth YoY: 36.5% (from ₹15,761 lakhs in H1 FY26 to ₹21,512 lakhs in H1 FY27)
  • Net Profit Growth YoY: 34.8% (from ₹1,401 lakhs in H1 FY26 to ₹1,889 lakhs in H1 FY27)

Financial Ratios

Quarter Ended 30-09-2026

  • Debt Equity Ratio: 0.11
  • Debt Service Coverage Ratio (DSCR): 17.12
  • Interest Service Coverage Ratio (ISCR): 56.05

Half Year Ended 30-09-2026

  • Debt Equity Ratio: 0.11
  • Debt Service Coverage Ratio (DSCR): 16.56
  • Interest Service Coverage Ratio (ISCR): 58.61

Capital Structure

  • Paid-up Equity Share Capital: ₹1,059 lakhs (10.59 million shares of ₹1 face value)
  • Reserves excluding Revaluation Reserves: ₹13,661 lakhs (as of 30-09-2026)

Cash Flow Statement (Unaudited for Half Year Ended 30-09-2026)

  • Profit Before Tax: ₹2,525.00 lakhs
  • Net Cash Flows from Operating Activities: ₹1,322.00 lakhs
  • Net Cash Flows from Investing Activities: ₹(957.00) lakhs
  • Net Cash Flows from Financing Activities: ₹(179.00) lakhs
  • Net Increase in Cash and Cash Equivalents: ₹186.00 lakhs
  • Cash and Cash Equivalents at Beginning of Period: ₹504.00 lakhs
  • Cash and Cash Equivalents at End of Period: ₹690.00 lakhs

Balance Sheet Highlights (Unaudited as at 30-09-2026)

  • Total Assets: ₹22,277 lakhs
  • Non-Current Assets: ₹8,437 lakhs (Property, Plant and Equipment: ₹6,009 lakhs)
  • Current Assets: ₹13,840 lakhs (Inventories: ₹5,029 lakhs; Trade Receivables Current: ₹3,964 lakhs)
  • Total Equity: ₹16,775 lakhs
  • Non-Current Liabilities: ₹928 lakhs
  • Current Liabilities: ₹4,874 lakhs

Business Overview

The company is mainly engaged in manufacturing and sale of Flexible PVC Flooring, Film and Sheets. The operations are considered as a single business product segment, hence segment reporting is not applicable. The company has no subsidiary/associate/joint venture companies.

Notes

The financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013. Other figures, except earning per share, for the previous period have been regrouped/rearranged wherever necessary to correspond with the current period's figures.