Board Meeting Details

The Board of Directors meeting was held on October 10, 2026, from 13:30 Hrs to 14:30 Hrs. The board considered and approved the standalone unaudited financial results for the quarter and half year ended September 30, 2026.

Financial Results Overview

Income Statement (Figures in ₹ Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations (inclusive of GST): ₹11,506
  • Other Operating Income: ₹112
  • Total Income: ₹11,618
  • Total Expenses: ₹10,307
  • Profit Before Tax: ₹1,311
  • Tax Expense: ₹330 (Current Tax: ₹0, Deferred Tax: ₹330)
  • Net Profit for the Period: ₹981
  • Other Comprehensive Income (net of taxes): ₹(218)
  • Total Comprehensive Income: ₹763

Comparison with Previous Periods:

  • Q2 Revenue increased 38% YoY (from ₹8,413 in Q2 FY26) and 15% QoQ (from ₹10,065 in Q1 FY26)
  • Q2 Net Profit increased 22% YoY (from ₹801 in Q2 FY26) and 8% QoQ (from ₹908 in Q1 FY26)

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

  • Revenue from Operations: ₹21,512
  • Other Operating Income: ₹171
  • Total Income: ₹21,683
  • Total Expenses: ₹19,158
  • Profit Before Tax: ₹2,525
  • Tax Expense: ₹636 (Current Tax: ₹0, Deferred Tax: ₹636)
  • Net Profit for the Period: ₹1,889
  • Other Comprehensive Income (net of taxes): ₹166
  • Total Comprehensive Income: ₹2,055

Year-over-Year H1 Comparison:

  • H1 Revenue increased 36% (from ₹15,910 in H1 FY26)
  • H1 Net Profit increased 35% (from ₹1,401 in H1 FY26)

Expense Breakdown (Q2 FY27):

  • Cost of materials consumed: ₹6,843
  • Purchases of stock-in-trade: ₹217
  • Change in inventories: ₹(78)
  • Employee benefits expense: ₹888
  • Finance costs: ₹24
  • Depreciation and amortization: ₹118
  • Other Expenses: ₹2,295 (GST: ₹1,363, Other Expenses: ₹932)

Cash Flow Statement (H1 FY27, Figures in ₹ Lakhs):

  • Cash flows from operating activities: ₹1,322
  • Cash flows used in investing activities: ₹(957)
  • Cash flows used in financing activities: ₹(179)
  • Net increase in cash and cash equivalents: ₹186
  • Cash and cash equivalents at beginning of period: ₹504
  • Cash and cash equivalents at end of period: ₹690

Balance Sheet Position (as of September 30, 2026, Figures in ₹ Lakhs):

Total Assets: ₹22,277

  • Non-current Assets: ₹8,437
  • Property, Plant and Equipment: ₹6,009
  • Capital work-in-progress: ₹397
  • Non-current Investments: ₹1,077
  • Other non-current financial assets: ₹932
  • Deferred tax assets: ₹442
  • Other non-current assets: ₹579
  • Current Assets: ₹13,840
  • Inventories: ₹5,029
  • Current investments: ₹1,246
  • Trade receivables (current): ₹3,964
  • Cash and cash equivalents: ₹690
  • Other current assets: ₹1,325

Total Equity and Liabilities: ₹22,277

  • Equity: ₹16,775
  • Equity Share Capital: ₹1,059
  • Other Equity: ₹15,716
  • Liabilities: ₹5,502
  • Non-current Liabilities: ₹628
  • Current Liabilities: ₹4,874

Additional Information

  • The company is engaged in manufacturing and sale of Flexible PVC Flooring, Film and Sheets
  • Operations are considered a single business product segment
  • No subsidiary/associate/joint venture companies
  • The financial results were reviewed by the Audit Committee
  • The statement was prepared in accordance with Indian Accounting Standards (Ind AS)
  • A limited review report was issued by statutory auditors ADV AND CO LLP
  • Results are available on the company website: https://www.premierpoly.com/