Premier Polyfilm Limited — Quarter ended 31-03-2026 (Audited) and year ended 31-03-2026 (Audited)
| Particulars | Quarter ended 31-03-2026 (Audited) | Quarter ended 31-12-2025 (Unaudited) | Quarter ended 31-03-2025 (Audited) | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|
| 1. INCOME | |||||
| Revenue from Operations (Inclusive of GST) | 9,218.00 | 8,911.00 | 8,279.00 | 33,890.00 | 30,139.00 |
| Other Operating Income | 22.00 | 65.00 | (5.00) | 236.00 | 325.00 |
| TOTAL INCOME | 9,240 | 8,976 | 8,274 | 34,126 | 30,464 |
| 2. EXPENSES | |||||
| (a) Cost of materials consumed | 4,186 | 4,874 | 4,181 | 17,351 | 16,013 |
| (b) Purchases of stock-in-trade | 1,004 | 177 | 260 | 1,575 | 850 |
| (c) Change in inventories of finished goods, work-in-progress and stock-in-trade | (173) | (52) | 282 | (304) | (89) |
| (d) Employee benefits expense | 790 | 755 | 708 | 3,044 | 2,685 |
| (e) Finance Costs | 23 | 21 | 28 | 81 | 116 |
| (f) Depreciation and amortisation expense | 118 | 118 | 129 | 469 | 507 |
| (g) Other Expenses | – | – | – | – | – |
| GST | 1,143 | 1,048 | 1,061 | 4,232 | 3,727 |
| Other Expenses (Any item exceeding 10% of the total expenses relating to continuing operations to be shown separately) | 982 | 846 | 887 | 3,398 | 3,193 |
| TOTAL OTHER EXPENSES | 2,125 | 1,894 | 1,948 | 7,630 | 6,920 |
| TOTAL EXPENSES | 8,073 | 7,787 | 7,535 | 29,846 | 27,001 |
| 3. Total Profit before Exceptional Items & Tax | 1,167 | 1,189 | 739 | 4,280 | 3,463 |
| 4. Exceptional Items | – | – | – | – | – |
| 5. Total Profit before Tax | 1,167 | 1,189 | 739 | 4,280 | 3,463 |
| 6. Tax Expenses | – | – | – | – | – |
| 7. Current Tax | 296 | 261 | 187 | 1,079 | 870 |
| 8. Deferred Tax | 13 | -6 | 13 | (6) | – |
| Total tax expenses | 309 | 261 | 180 | 1,092 | 863 |
| 10. Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | |||||
| 11. Net Profit for the period from continuing Operations | 858 | 928 | 559 | 3,188 | 2,600 |
| 12. Profit/(loss) for the period from discontinued Operations before tax | – | – | – | – | – |
| Particulars | Quarter ended 31-03-2026 | Quarter ended 31-12-2025 | Quarter ended 31-03-2025 | Year ended 31-03-2026 | Year ended 31-03-2025 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| 13 Tax Expenses of discontinued Operations | – | – | – | – | – |
| 14 Net Profit/(Loss) from discontinued Operations after tax | – | – | – | – | – |
| 15 Share of Profit/(Loss) of associates and joint ventures accounted for using equity method | – | – | – | – | – |
| 16 Total Profit for the period | 858 | 928 | 559 | 3,188 | 2,600 |
| 17 Other comprehensive Income net of taxes | -54 | -55 | -28 | (97) | (98) |
| 18 Total Comprehensive Income for the period | 804 | 873 | 530 | 3,091 | 2,501 |
| 19 Total Profit or Loss, attributable to | – | – | – | – | – |
| Profit or Loss, attributable to owners of parent | – | – | – | – | – |
| Total Profit or Loss, attributable to non-controlling interest | – | – | – | – | – |
| 20 Total comprehensive Income for the period attributable to Comprehensive Income for | – | – | – | – | – |
| Comprehensive Income for the period attributable to owners of parent | – | – | – | – | – |
| Total Comprehensive Income for the period attributable to owners of parent non controlling Interest | – | – | – | – | – |
| 21 DETAILS OF EQUITY SHARE CAPITAL | |||||
| Paid-up Equity Share capital (in Lakhs) | 1,059 | 1,059 | 1,059 | 1,059 | 1,059 |
| Face Value | 1 | 1 | 1 | 1 | 1 |
| 22 Details of debt securities | – | – | – | – | – |
| 23 Reserve excluding revaluation Reserves | 10,728 | 10,728 | 8,384 | 10,728 | 8,384 |
| 24 EARNING PER SHARE | |||||
| (i) Earning per equity share for continuing operations | – | – | – | – | – |
| Basic earnings ((loss) per share from continuing Operations | 0.82 | 0.89 | 0.53 | 3.04 | 2.48 |
| Diluted earnings ((loss) per share from continuing Operations | 0.82 | 0.89 | 0.53 | 3.04 | 2.48 |
| (ii) Earnings per equity share for discontinued operations | – | – | – | – | – |
| Basic earnings (loss) per share from discontinued Operations | – | – | – | – | – |
| Diluted earnings (loss) per share from discontinued Operations | – | – | – | – | – |
| 25 Earning per equity share | |||||
| Basic earnings (loss) per share from continuing and discontinued Operations | 0.82 | 0.89 | 0.53 | 3.04 | 2.48 |
| Diluted earnings (loss) per share from continuing and discontinued Operations | 0.82 | 0.89 | 0.53 | 3.04 | 2.48 |
| 26 Debt Equity Ratio | 0.13 | 0.11 | 0.18 | 0.13 | 0.18 |
| 27 Debt Service coverage Ratio (DSCR) | 15.35 | 15.18 | 9.66 | 13.84 | 10.47 |
| 28 Interest Service Coverage Ratio (ISCR) | 51.64 | 58.37 | 26.95 | 53.99 | 30.73 |
| 29 Disclosure of noted on financial results |
| PARTICULARS | Year Ended 31/03/2026 (Audited) | Year ended 31/03/2025 (Audited) |
|---|---|---|
| ASSETS | ||
| NON CURRENT ASSETS | ||
| Property, Plant and equipment | 6,011 | 5,597 |
| Capital work – in -progress | 50 | 39 |
| Investment Property | ||
| Goodwill | ||
| Other intangible assets | 1 | – |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| NON CURRENT FINANCIAL ASSETS | 6,062 | 5,636 |
| Non – current Investments | 985 | 1,008 |
| Trade receivables, non current | – | – |
| Loans, non current | ||
| Other non-current financial assets | 132 | 133 |
| TOTAL NON CURRENT FINANCIAL ASSETS | 1,117 | 1,141 |
| Deferred tax assets (net) | 142 | 136 |
| Other non-current assets | 99 | 31 |
| TOTAL NON CURRENT ASSETS | 7,420 | 6,944 |
| CURRENT ASSETS | ||
| Inventories | 5,027 | 3,198 |
| CURRENT FINANCIAL ASSETS | ||
| Current investments | 1,164 | 330 |
| Trade receivables current | 4,126 | 4,004 |
| Cash and cash equivalents | 504 | 1,085 |
| Bank balance other than cash and cash equivalents | ||
| Loans Current | ||
| Other current financial assets | 1,186 | 178 |
| TOTAL CURRENT FINANCIAL ASSETS | 6,980 | 5,597 |
| Current tax assets (net) | – | – |
| Other current assets | 735 | 707 |
| TOTAL CURRENT ASSETS | 12,742 | 9,502 |
| Non Current assets classified as held for sale | – | – |
| Regulatory deferral account debit balances and related deferred tax assets | – | – |
| TOTAL ASSETS | 20,162 | 16,446 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| EQUITY ATTRIBUTABLE TO OWNERS OF PARENT | ||
| Equity Share Capital | 1,059 | 1,059 |
| Other Equity | 13,661 | 10,728 |
| TOTAL EQUITY ATTRIBUTABLE TO OWNERS OF PARENT | 14,720 | 11,787 |
| Non controlling Interest | ||
| TOTAL EQUITY | 14,720 | 11,787 |
| LIABILITIES |
| Description | Value 1 | Value 2 |
|---|---|---|
| NON-CURRENT FINANCIAL LIABILITIES | ||
| Borrowings, non current | – | – |
| Trade payable non current | – | – |
| Other Non current financial liabilities | – | 298 |
| TOTAL NON CURRENT FINANCIAL LIABILITIES | – | 298 |
| Provisions Non current | 473 | 439 |
| Deferred Tax liabilities (net) | 130 | 111 |
| Deferred government grants non current | – | – |
| Other non current liabilities | – | – |
| TOTAL NON CURRENT LIABILITIES | 603 | 848 |
| Description | Value 1 | Value 2 |
|---|---|---|
| CURRENT FINANCIAL LIABILITIES | ||
| Borrowings, current | – | – |
| Trade payable, current | 2,074 | 1,101 |
| Other current financial liabilities | 2,457 | 2,278 |
| TOTAL CURRENT FINANCIAL LIABILITIES | 4,531 | 3,379 |
| Other current Liabilities | 188 | 301 |
| Provisions, current | 65 | 77 |
| Current tax liabilities (Net) | 55 | 54 |
| Deferred government grants, current | – | – |
| TOTAL CURRENT LIABILITIES | 4,839 | 3,811 |
| Description | Value 1 | Value 2 |
|---|---|---|
| Liabilities directly associated with assets in disposal group classified as held for sale | – | – |
| Regulatory deferral account credit balances and related deferred tax liability | – | – |
| TOTAL LIABILITIES | 5,442 | 4,659 |
| TOTAL EQUITY AND LIABILITIES | 20,162 | 16,446 |