Integrated Filing — IndAS



General information about company
Scrip Code 500227
NSE Symbol JINDALPOLY
MSEI Symbol NA
ISIN INE197D01010
Name of company JINDAL POLY FILMS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 22-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 22-Jul-2025   18:00:00
End date and time of board meeting 22-Jul-2025   23:10:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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 14196923000 53349354000
Other income -143219000 4074310000
Total income 14053704000 57423664000
2 Expenses
(a) Cost of materials consumed 10645870000 38245462000
(b) Purchases of stock-in-trade 52474000 119701000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -548349000 -485174000
(d) Employee benefit expense 898704000 3068684000
(e) Finance costs 1710151000 3604940000
(f) Depreciation, depletion and amortisation expense 593304000 2227848000
(f) Other Expenses
1 Power and Fuel 1269919000 5254068000
2 Other Expenses 1313955000 4463546000
Total other expenses 2583874000 9717614000
Total expenses 15936028000 56499075000
3 Total profit before exceptional items and tax -1882324000 924589000
4 Exceptional items -817708000 547380000
5 Total profit before tax -2700032000 1471969000
6 Tax expense
7 Current tax 16571000 950611000
8 Deferred tax -978725000 -628747000
9 Total tax expenses -962154000 321864000
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 -1737878000 1150105000
12 Profit (loss) from discontinued operations before tax -52224000 -52224000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -52224000 -52224000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -1790102000 1097881000
17 Other comprehensive income net of taxes 113217000 132874000
18 Total Comprehensive Income for the period -1676885000 1230755000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -1790102000 1097881000
Total profit or loss, attributable to non-controlling interests 0 0
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 437864000 437864000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 40744598000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -39.69 26.27
Diluted earnings (loss) per share from continuing operations -39.69 26.27
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -1.19 -1.19
Diluted earnings (loss) per share from discontinued operations -1.19 -1.19
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -40.88 25.08
Diluted earnings (loss) per share from continuing and discontinued operations -40.88 25.08
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 29838274000
Capital work-in-progress 3018558000
Investment property 892461000
Goodwill 0
Other intangible assets 368052000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1383938000
Trade receivables, non-current
Loans, non-current 110790000
Other non-current financial assets 952379000
Total non-current financial assets 2447107000
Deferred tax assets (net) 2695346000
Other non-current assets 633559000
Total non-current assets 39893357000
2 Current assets
Inventories 11662853000
Current financial asset
Current investments 39547767000
Trade receivables, current 4095466000
Cash and cash equivalents 235407000
Bank balance other than cash and cash equivalents 474118000
Loans, current 708018000
Other current financial assets 10817613000
Total current financial assets 55878389000
Current tax assets (net) 378515000
Other current assets 1473490000
Total current assets 69393247000
3 Non-current assets classified as held for sale 226370000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 109512974000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 437864000
Other equity 40744598000
Total equity attributable to owners of parent 41182462000
Non controlling interest
Total equity 41182462000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 31788087000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 115787000
Total non-current financial liabilities 31903874000
Provisions, non-current 105220000
Deferred tax liabilities (net) 1626141000
Deferred government grants, Non-current
Other non-current liabilities 12681778000
Total non-current liabilities 46317013000
Current liabilities
Current financial liabilities
Borrowings, current 12362547000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 73909000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5145148000
Total Trade payable 5219057000
Other current financial liabilities 914979000
Total current financial liabilities 18496583000
Other current liabilities 3418263000
Provisions, current 46964000
Current tax liabilities (Net) 51689000
Deferred government grants, Current 0
Total current liabilities 22013499000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 68330512000
Total equity and liabilites 109512974000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Packaging films 11600987000 43735824000
2 Nonwoven Fabrics 1737707000 6697526000
3 Other - Self Adhesive Labels 964357000 3406296000
Total Segment Revenue 14303051000 53839646000
Less: Inter segment revenue 106127000 106127000
Revenue from operations 14196924000 53349355000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Packaging films 122672000 1347062000
2 Nonwoven Fabrics 216426000 496075000
3 Other - Self Adhesive Labels 80112000 463113000
Total Profit before tax 419210000 2306250000
i. Finance cost 1710151000 1710151000
ii. Other Unallocable Expenditure net off Unallocable income 1461315000 1461315000
Profit before tax -2752256000 1419745000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Packaging films 42400156000 42400156000
2 Nonwoven Fabrics 15472469000 15472469000
3 Other - Self Adhesive Labels 2508845000 2508845000
Total Segment Asset 60381470000 60381470000
Un-allocable Assets 49131506000 49131506000
Net Segment Asset 109512976000 109512976000
4 Segment Liabilities
Segment Liabilities
1 Packaging films 12438272000 12438272000
2 Nonwoven Fabrics 5641424000 5641424000
3 Other - Self Adhesive Labels 375578000 375578000
Total Segment Liabilities 18455274000 18455274000
Un-allocable Liabilities 49875214000 49875214000
Net Segment Liabilities 68330488000 68330488000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post employment benefit obligations 14724000 24747000
Total Amount of items that will not be reclassified to profit and loss 14724000 24747000
2 Income tax relating to items that will not be reclassified to profit or loss 664000 3187000
3 Amount of items that will be reclassified to profit and loss
1 exchange differences on translating the results and net taxes of foreign operations 99157000 111314000
Total Amount of items that will be reclassified to profit and loss 99157000 111314000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 113217000 132874000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1471969000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1745966000
Adjustments for decrease (increase) in inventories -972032000
Adjustments for decrease (increase) in trade receivables, current -544756000
Adjustments for decrease (increase) in trade receivables, non-current -1948508000
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -14693000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1553330000
Adjustments for increase (decrease) in trade payables, non-current 1830416000
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 2227848000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 50208000
Adjustments for provisions, current 25889000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 266734000
Adjustments for interest income 324352000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 1858974000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -2358756000
Other adjustments for non-cash items -658530000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2204270000
Net cash flows from (used in) operations 3676239000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 913172000
Other inflows (outflows) of cash -547380000
Net cash flows from (used in) operating activities 2215687000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 15318263000
Other cash payments to acquire equity or debt instruments of other entities 15081643000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 4911000
Purchase of property, plant and equipment 3250519000
Proceeds from sales of investment property 103826000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 1956989000
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 985536000
Cash receipts from repayment of advances and loans made to other parties 2654050000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 266734000
Interest received 1549710000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 220854000
Net cash flows from (used in) investing activities 2757639000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 2748722000
Repayments of borrowings 4598252000
Payments of lease liabilities 16898000
Dividends paid 240825000
Interest paid 2810303000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -4917556000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 55770000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 179637000
Net increase (decrease) in cash and cash equivalents 235407000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 235407000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration 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 results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Singhi & Co. Yes 31-Aug-2025