General information about company

Scrip code*523391
NSE Symbol*NAHARPOLY
MSEI Symbol*NOTLISTED
ISIN*INE308A01027
Name of companyNAHAR POLY FILMS LIMITED
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange21-05-2026
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFourth quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedAudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedAudited
Segment ReportingSingle segment
Description of single segmentBOPP FILMS
Start date and time of board meeting28-05-2026 14:00
End date and time of board meeting28-05-2026 17:25
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Whether the company has any related party?Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/publicNA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?Yes
Latest Date on which RPT policy is updated01-04-2025
Indicate Company website link for updated RPT policy of the Companyhttps://www.owmnahar.com/nahar_polyfilm/pdf/RPT-NAHAR-POLY-1_2025.pdf
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?NoNot Applicable, No Default



Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
1Income
Revenue from operations16767.7970420.21
Other income365.752483.1
Total income17133.5472903.31
2Expenses
(a)Cost of materials consumed10751.0946622.77
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-319.11194.38
(d)Employee benefit expense 812.173220.04
(e)Finance costs172.63784.58
(f)Depreciation, depletion and amortisation expense799.013247.49
(g)Other Expenses
1Power & Fuel846.553267.11
2Others1556.616402.7
Total other expenses2403.169669.81
Total expenses14618.9563739.07
3Total profit before exceptional items and tax2514.599164.24
4Exceptional items 00
5Total profit before tax2514.599164.24
6Tax expense
7Current tax612.552243.8
8Deferred tax-80.0693.72
9Total tax expenses532.492337.52
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
11Net Profit Loss for the period from continuing operations1982.16826.72
12Profit (loss) from discontinued operations before tax00
13Tax expense of discontinued operations00
14Net profit (loss) from discontinued operation after tax00
15Share of profit (loss) of associates and joint ventures accounted for using equity method00
16Total profit (loss) for period1982.16826.72
17Other comprehensive income net of taxes605.8-302.21
18Total Comprehensive Income for the period2587.96524.51
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total 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
21Details of equity share capital
Paid-up equity share capital1229.41229.4
Face value of equity share capital55
22Reserves excluding revaluation reserve53088.88
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations8.0627.76
Diluted earnings (loss) per share from continuing operations8.0627.76
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations8.0627.76
Diluted earnings (loss) per share from continuing and discontinued operations8.0627.76
24Debt equity ratioTextual Information( 1)
25Debt service coverage ratioTextual Information( 2)
26Interest service coverage ratioTextual Information( 3)
27Disclosure of notes on financial resultsTextual Information(4)

Text Block

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 figures for the current quarter and the corresponding previous quarter are the balancing figures between the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the relevant financial year.
4. The Government of India has consolidated 29 existing labour legislations into unified framework comprising four labour codes, namely the Code of Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code 2020, and the Occupational Safety,Health and Working Conditions Code, 2020(collectively refereed to as the “Codes”) .The Ministry of Labour & Employment notified Central Rules in respect of the current legislation in current financial year. The incremental impact of these changes assessed by the Company on the basis of the information available is not material. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability to employee benefits.
5. The Board of Directors have recommended Dividend @30% i.e Rs 1.50/- per equity shares of Rs 5/- each for the Financial year 2025-26, subject to approval of the Shareholders at the ensuing Annual General Meeting of the Company.
6. The above financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 28th May, 2026. The Statutory Auditors of the Company have issued an Auditor's Report with unmodified opinion on the above Financial Results.



Statement of Asset and Liabilities

ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment17991.45
Capital work-in-progress2229.07
Investment property
Goodwill0
Other intangible assets0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments28413.88
Trade receivables, non-current
Loans, non-current0
Other non-current financial assets
1Other non-current financial assets445.5
2
3
4
5
Details of other non-current financial assets
Total of other non-current financial assets445.5
Total non-current financial assets28859.38
Deferred tax assets (net)
Other non-current assets
1Other non-current assets5681.09
2
3
4
5
Details of other non-current assets
Total of other non-current assets5681.09
Total non-current assets54760.99
2Current assets
Inventories7012.32
Current financial asset
Current investments397.82
Trade receivables, current2405.01
Cash and cash equivalents12.38
Bank balance other than cash and cash equivalents60.8
Loans, current7.13
Other current financial assets
1Other current financial assets512.9
2
3
4
5
Details of other current financial assets
Total of Other current financial assets512.9
Total current financial assets3396.04
Current tax assets (net)328.23
Other current assets
1Other current assets2164.46
2
3
4
5
Details of other current assets
Total of other current assets2164.46
Total current assets12901.05
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets67662.04
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital1257.77
Other equity53088.88
Total equity attributable to owners of parent54346.65
Non controlling interest
Total equity54346.65
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current4470
Trade Payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0
Total Trade payable0
Other non-current financial liabilities
1
2
3
4
5
Details of other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities4470
Provisions, non-current0
Deferred tax liabilities (net)1305.19
Deferred government grants, Non-current0
Other non-current liabilities
1Other non-current liabilities1217.46
2
3
4
5
Details of other non-current liabilities
Total of other non-current liabilities1217.46
Total non-current liabilities6992.65
Current liabilities
Current financial liabilities
Borrowings, current3425.17
Trade Payables, current
(A) Total outstanding dues of micro enterprises and small enterprises322.64
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises1053.92
Total Trade payable1376.56
Other current financial liabilities
1Other current financial liabilities251.67
2
3
4
5
Details of other current financial liabilities
Total of other current financial liabilities251.67
Total current financial liabilities5053.4
Other current liabilities
1Other current liabilities1220.61
2
3
4
5
Details of other current liabilities
Total of other current liabilities1220.61
Provisions, current48.73
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities6322.74
3Liabilities directly associated with assets in disposal group classified as held for sale
4Regulatory deferral account credit balances and related deferred tax liability
Total liabilities13315.39
Total equity and liabilities67662.04
Disclosure of notes on assets and liabilities

Other Comprehensive Income

Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Items that will not be reclassified to profit or loss715.62-343.90
Total Amount of items that will not be reclassified to profit and loss715.62-343.90
2Income tax relating to items that will not be reclassified to profit or loss 109.82-41.69
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss 0.000.00
5Total Other comprehensive income605.80-302.21


Cash flow statement, indirect

ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax9164.24
2Adjustments for reconcile profit (loss)
Adjustments for finance costs784.58
Adjustments for decrease (increase) in inventories-1988.07
Adjustments for decrease (increase) in trade receivables, current765.87
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets121.12
Adjustments for decrease (increase) in other non-current assets9.81
Adjustments for other financial assets, non-current0
Adjustments for other financial assets, current-8.76
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current172.47
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities-35.1
Adjustments for increase (decrease) in other non-current liabilities-4162.84
Adjustments for depreciation and amortisation expense3247.49
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current-41.68
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current1150.64
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income168.2
Adjustments for interest income1168.09
Adjustments for share-based payments0
Adjustments for fair value losses (gains)-557.87
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow-0.59
Other adjustments to reconcile profit (loss)48.77
Other adjustments for non-cash items0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)-1830.45
Net cash flows from (used in) operations7333.79
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)2305.73
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities5028.06
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities5570.54
Other cash payments to acquire equity or debt instruments of other entities7497.7
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment0.92
Purchase of property, plant and equipment2478.33
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties8650
Cash receipts from repayment of advances and loans made to other parties9250
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received168.2
Interest received1168.09
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) investing activities-2468.28
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings0
Repayments of borrowings2793.75
Payments of lease liabilities0
Dividends paid245.88
Interest paid784.58
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities-3824.21
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-1264.43
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents-1264.43
Cash and cash equivalents cash flow statement at beginning of period1337.61
Cash and cash equivalents cash flow statement at end of period73.18



Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.Details of the party (listed entity /subsidiary) entering into the transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NamePANNamePANRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
1Nahar Poly Films LimitedAAACN5708KMr. Sambhav OswalABAPO4593MPromoter and Key Managerial PersonnelRemuneration694.2NA694.241.0241
2Nahar Poly Films LimitedAAACN5708KMr. Sambhav OswalABAPO4593MPromoter and Key Managerial PersonnelAny other transactionCommission on Annual Profits for the year ended 31st March, 2026203.41NA203.410203.41
3Nahar Poly Films LimitedAAACN5708KMs. Ritu OswalAABPO2484PPromoter and Advisor and Relative of DirectorRemuneration12NA121.431.46
4Nahar Poly Films LimitedAAACN5708KMr. Dinesh OswalAABPO2476PPromoter and DirectorAny other transactionRent Paid19.47NA19.4700
5Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupAny other transactionLicense Purchased for business purpose104.2NA104.200
6Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupSale of goods or services4.28NA4.2800
7Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupAny other transactionExpenses Paid by Nahar Poly Films Limited on behalf of Nahar Spinning Mills Limited 15.14NA15.1400
8Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupAny other transactionExpenses Paid by Nahar Spinning Mills Limited on behalf of Nahar Poly Films Limited0.15NA0.1500
9Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupInter-corporate deposit700NA7005000Inter-corporate deposit8.50%1 YearUnsecuredBusiness Purpose
10Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupInter-corporate deposit100NA10000Inter-corporate deposit8.50%1 YearUnsecuredBusiness Purpose
11Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupInter-corporate deposit200NA20000Inter-corporate deposit8.50%1 YearUnsecuredBusiness Purpose
12Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupInter-corporate deposit200NA20000Inter-corporate deposit8.50%1 YearUnsecuredBusiness Purpose
13Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupAny other transactionICD Loan Repaid500NA50000
14Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupAny other transactionICD Loan Repaid700NA70000
15Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupAny other transactionICD Loan Repaid300NA30000
16Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupAny other transactionICD Loan Repaid200NA20000
17Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupInterest received6.03NA6.0300
18Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupPurchase of goods or services1.58NA1.5800
19Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateInter-corporate deposit200NA2005000Inter-corporate deposit8.50%1 yearUnsecuredBusiness Purpose
20Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateInter-corporate deposit1550NA155000Inter-corporate deposit8.50%1 yearUnsecuredBusiness Purpose
21Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateAny other transactionICD Loan Repaid100NA10000
22Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateAny other transactionICD Loan Repaid100NA10000
23Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateAny other transactionICD Loan Repaid50NA5000
24Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateAny other transactionICD Loan Repaid100NA10000
25Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateAny other transactionICD Loan Repaid50NA5000
26Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateAny other transactionICD Loan Repaid100NA10000
27Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateAny other transactionICD Loan Repaid200NA20000
28Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateAny other transactionICD Loan Repaid1550NA155000
29Nahar Poly Films LimitedAAACN5708KNahar Capital & Financial Services LimitedAACCN2866QAssociateInterest received11NA1100
30Nahar Poly Films LimitedAAACN5708KNahar Industrial Enterprises LimitedAACCN3563APromoter GroupPurchase of goods or services4.97NA4.9700
31Nahar Poly Films LimitedAAACN5708KNahar Spinning Mills LimitedAAACN5710DPromoter GroupAny other transactionRent Paid12.66NA12.6600
32Nahar Poly Films LimitedAAACN5708KClosettrunk Private LimitedAAHCC7683BPromoter GroupAny other transactionCommission585.1NA585.155194.43
33Nahar Poly Films LimitedAAACN5708KSh. Jawahar Lal OswalAABPO2481JPromoter and DirectorAny other transactionSitting Fees0.3NA0.300
34Nahar Poly Films LimitedAAACN5708KSh. Dinesh OswalAABPO2476PPromoter and DirectorAny other transactionSitting Fees0.4NA0.400
35Nahar Poly Films LimitedAAACN5708KSh.Kamal OswalAACPO9697FPromoter and DirectorAny other transactionSitting Fees0.4NA0.400
Total value of transaction during the reporting period8575.29



Details of Impact of Audit Qualification

Whether results are audited or unauditedAudited
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone resultsYes
Audit firm's nameWhether the firm holds a valid peer review certificate issued by Peer Review Board of ICAICertificate valid upto
1YAPL & CO.Yes31-03-2027