General information about company
Scrip code*		523391
NSE Symbol*		NAHARPOLY
MSEI Symbol*		NOTLISTED
ISIN*		INE308A01027
Name of company		NAHAR POLY FILMS LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2026
Date of end of financial year		31-03-2027
Date of board meeting when results were approved		05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		27-07-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		First quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting		Single segment
Description of single segment		BOPP FILMS
Start date and time of board meeting		05-08-2026 14:00
End date and time of board meeting		05-08-2026 17:25
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Not Applicable, No Default

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	15991.74	15991.74
	Other income	463.49	463.49
	Total income	16455.23	16455.23
2	Expenses
(a)	Cost of materials consumed	12522.51	12522.51
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1083.17	-1083.17
(d)	Employee benefit expense	790.51	790.51
(e)	Finance costs	160.94	160.94
(f)	Depreciation, depletion and amortisation expense	810.97	810.97
(g)	Other Expenses
1	Power & Fuel	530.67	530.67
2	Others	1715.08	1715.08
	Total other expenses	2245.75	2245.75
	Total expenses	15447.51	15447.51
3	Total profit before exceptional items and tax	1007.72	1007.72
4	Exceptional items	0	0
5	Total profit before tax	1007.72	1007.72
6	Tax expense
7	Current tax	446	446
8	Deferred tax	-60.91	-60.91
9	Total tax expenses	385.09	385.09
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	622.63	622.63
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	622.63	622.63
17	Other comprehensive income net of taxes	3451.09	3451.09
18	Total Comprehensive Income for the period	4073.72	4073.72
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	1229.4	1229.4
	Face value of equity share capital	5	5
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.53	2.53
	Diluted earnings (loss) per share from continuing operations	2.53	2.53
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	2.53	2.53
	Diluted earnings (loss) per share from continuing and discontinued operations	2.53	2.53
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

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Textual Information(4)

1. These financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment thereafter.
2. The Company is operating in single segment i.e. "BOPP Films". Hence, Segment Reporting as required under Ind-AS 108 (Operating Segments) is not applicable.
3. The above financial results were reviewed by the Audit Committee and thereafter approved and taken on record by the Board of Directors at their meeting held on 05th August, 2026. These results have been subjected to limited review by the Statutory Auditors of the Company.

Other Comprehensive Income
Date of start of reporting period		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss	4026.94	4026.94
	Total Amount of items that will not be reclassified to profit and loss	4026.94	4026.94
2	Income tax relating to items that will not be reclassified to profit or loss	575.85	575.85
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	3451.09	3451.09

General information about company

Financial Results – Ind-AS

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Other Comprehensive Income