Shakti Polytarp H1 FY27 Revenue Up 27% to ₹111.67 Crore

Income Statement Highlights (₹ in lakhs):

Revenue from operations: 11,166.83 (H1 FY27) vs 8,770.36 (H1 FY26) vs 21,564.74 (FY26)
Other income: 29.00 (H1 FY27) vs 16.43 (H1 FY26) vs 45.32 (FY26)
Total Income: 11,195.83 (H1 FY27) vs 8,786.80 (H1 FY26) vs 21,610.06 (FY26)
Profit before tax: 746.22 (H1 FY27) vs 530.22 (H1 FY26) vs 1,358.78 (FY26)
Profit for the period: 563.45 (H1 FY27) vs 385.87 (H1 FY26) vs 1,005.61 (FY26)
Earnings per share (Basic & Diluted): ₹3.29 (H1 FY27) vs ₹3.07 (H1 FY26) vs ₹8.00 (FY26)

Balance Sheet Position as at September 30, 2026 (₹ in lakhs):

Total Equity: 6,042.26 (vs 2,164.45 as at Sep 2025 and 2,786.05 as at Mar 2026)
Share capital: 1,712.80 (vs 1,256.40 as at Sep 2025 and 1,256.40 as at Mar 2026)
Reserves and surplus: 4,329.46 (vs 908.05 as at Sep 2025 and 1,529.65 as at Mar 2026)
Total Liabilities: 15,799.39 (vs 8,507.56 as at Sep 2025 and 11,012.44 as at Mar 2026)
Total Assets: 15,799.39 (vs 8,507.56 as at Sep 2025 and 11,012.44 as at Mar 2026)

Cash Flow Statement for H1 FY27 (₹ in lakhs):

Net cash flow from operating activities: (4,833.63) negative
Net cash used in investing activities: (1,416.17) negative
Net cash from financing activities: 4,040.53 positive
Net increase in cash and cash equivalents: 623.07
Cash and cash equivalents at end of period: 648.76 (vs 25.69 at beginning of period)

Expense Breakdown (₹ in lakhs):

Cost of material consumed: 4,207.30 (H1 FY27) vs 4,372.11 (H1 FY26)
Purchase of stock-in-trade: 5,806.06 (H1 FY27) vs 3,151.57 (H1 FY26)
Changes in inventories: (527.46) (H1 FY27) vs (108.04) (H1 FY26)
Employee benefit expenses: 53.48 (H1 FY27) vs 43.77 (H1 FY26)
Finance costs: 412.62 (H1 FY27) vs 194.26 (H1 FY26)
Depreciation and amortization: 102.67 (H1 FY27) vs 60.00 (H1 FY26)
Other expenses: 394.93 (H1 FY27) vs 542.91 (H1 FY26)

Tax Expenses (₹ in lakhs):

Share capital increased to ₹17.13 crore as at September 30, 2026 from ₹12.56 crore as at March 31, 2026
Reserves and surplus increased significantly to ₹432.95 crore from ₹152.97 crore as at March 31, 2026

The company has only one reportable segment: manufacturing and trading of plastic products
The company is exempt from adopting IND-AS as its shares are listed on the SME exchange
Weighted average share capital was used for EPS calculation; H1 EPS is not annualized
No investor complaints pending as of March 31, 2026

Results reviewed by the Audit Committee and approved by the Board of Directors on November 13, 2026
Statutory Auditors (Vijay K Jain & Associates, FRN: 006719C) carried out the limited review
Partner Sunny Jain (Membership Number: 429107) signed the review report
Managing Director Ravi Singhal (DIN: 03567462) approved the financial results

Prepared in accordance with Accounting Standard 25 (Interim Financial Reporting)
Compliance with Regulation 33 of SEBI (LODR) Regulations, 2015
Cash flow statement prepared using indirect method as per AS-3