| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 31-12-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 26-12-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 31-12-2025 18:00:00 |
| End date and time of board meeting | 31-12-2025 23:30:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 41,039.13 | 1,32,399.19 | |
| Other income | 5,352.82 | 20,309.57 | |
| Total income | 46,391.95 | 1,52,708.76 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 30,338.93 | 86,613.56 |
| (b) | Purchases of stock-in-trade | (3.15) | 1,416.67 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,238.88) | 7,355.44 |
| (d) | Employee benefit expense | 5,675.62 | 12,172.47 |
| (e) | Finance costs | 3,287.02 | 6,708.49 |
| (f) | Depreciation, depletion and amortisation expense | 4,657.34 | 9,187.99 |
| (f) | Other Expenses | ||
| 1 | power and fuel | 3,499.69 | 10,685.66 |
| 2 | others | 1,645.29 | 11,550.70 |
| Total other expenses | 5,144.98 | 22,236.36 | |
| Total expenses | 47,861.86 | 1,45,690.98 | |
| 3 | Total profit before exceptional items and tax | (1,469.91) | 7,017.78 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (1,469.91) | 7,017.78 |
| 6 | Tax expense | ||
| 7 | Current tax | 922.89 | 1,469.05 |
| 8 | Deferred tax | (1,408.76) | 220.80 |
| 9 | Total tax expenses | (485.87) | 1,689.85 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | (984.04) | 5,327.93 |
| 12 | Profit (loss) from discontinued operations before tax | (1,646.89) | (4,180.75) |
| 13 | Tax expense of discontinued operations | (1,290.07) | (1,162.57) |
| 14 | Net profit (loss) from discontinued operation after tax | (356.82) | (3,018.18) |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (1,340.86) | 2,309.75 |
| 17 | Other comprehensive income net of taxes | 1,529.53 | 3,247.76 |
| 18 | Total Comprehensive Income for the period | 188.67 | 5,557.51 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (1,278.77) | 2,408.02 | |
| Total profit or loss, attributable to non-controlling interests | (61.07) | (97.25) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (46.02) | 5,360.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (61.07) | (97.25) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 4,378.64 | 4,378.64 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 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 | -2.25 | 12.17 | |
| Diluted earnings (loss) per share from continuing operations | -2.25 | 12.17 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | -3.76 | -9.55 | |
| Diluted earnings (loss) per share from discontinued operations | -3.76 | -9.55 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -6.01 | 2.62 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -6.01 | 2.62 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. These consolidated financial results have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard) Rules, 2015, as amended and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other accounting principles generally accepted in India. 2. On May 21, 2025, in a Subsidiary Company, a fire occurred at the Company’s plant located in Nashik, Maharashtra, resulting in damage to substantial property, plant and equipment, as well as inventories etc. The management is in the process of assessment of losses caused due to fire. Accordingly, necessary adjustments will be recognized in the books of accounts in the subsequent periods after the completion of assessment. However, the Company is continuing with accounting of depreciation on property, plant & equipment and other related items and also inventories have been carried at cost. 3. The other expenses includes a foreign exchange loss of Rs. 2,696.23 lakhs for half year ending September 30,2025 and Rs 533.80 lakhs for quarter ending September 30,2025, arising from the reinstatement of foreign currency-denominated loans, (other than as part of finance costs) due to adverse fluctuations in foreign exchange rates in comply with the provision of Ind AS -23 Borrowing Costs. 4. The Group has unquoted securities i.e. investment in Preference Shares, Alternate Investment Fund, equity shares. As a consistent practice followed by the Company, fair valuation of aforesaid investments has been made at the end of half-year and accordingly accounted for during the quarter. 5. The Board of Directors at its meeting held on 14th August, 2025 had approved the Scheme of Demerger (Scheme) of Nonwoven business (Demerged Undertaking, as defined in the Scheme) of the Company (Demerged Company), as a going concern, into Global Nonwovens Limited ( Resulting Company, Subsidiary Company) with an appointed date of 1st April, 2025 which is pending for approval from NCLT and others. As contained in the scheme that the demerged undertaking will be held by the persons whose name appear in the register of members of the Demerged Company and accordingly it will cease to be a subsidiary of the Demerged Company once the scheme is approved and effective. The Scheme has been considered as highly probable and meets the criteria prescribed in Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations to be considered as discontinued operation, hence Nonwoven business has been disclosed as discontinued operation in Consolidated Financial Results. Accordingly, all previous period figures in the above financial results have also been restated in accordance with Ind AS 105. The Details have been submitted in the outcome filed with stock exchange 6. The financial assets of the holding company have been growing on account of accumulated cash flows from its businesses in earlier years and on account of the slump sale of its packaging (plastic) business in earlier year which have been invested in securities and other financial instruments generating significant income from these investments which have been included in other income. 7. Current tax relating to earlier years includes claim filed for capital subsidy and MAT Credit entitlement and allowed by tax authorities of Rs. 2,362.75 lakhs for the half year ended 30th September 2025 and Rs. 1,895.69 lakhs for the quarter ended 30th September 2025. 8. The above consolidated results were reviewed by the Audit Committee and taken on record at the meeting of the Board of Directors at their respective meetings held on 31st December ,2025 and review of these results has been carried out by the Statutory Auditors of the Company, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 9. The Code on Social Security, 2020 was notified by the Ministry of Labour and Employment on November 21, 2025, and is effective from that date. Accordingly, it will be applicable prospectively to the periods from above mentioned date. 10. The results of the Company are available for investors at www.jindalpoly.com, www.nseindia.com and www.bseindia.com. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 2,21,097.21 | |
| Capital work-in-progress | 33,552.69 | |
| Investment property | 8,881.82 | |
| Goodwill | 0.00 | |
| Other intangible assets | 3,629.24 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 14,699.69 | |
| Trade receivables, non-current | ||
| Loans, non-current | 86.19 | |
| Other non-current financial assets | 6,865.52 | |
| Total non-current financial assets | 21,651.40 | |
| Deferred tax assets (net) | 27,950.29 | |
| Other non-current assets | 4,270.23 | |
| Total non-current assets | 3,21,032.88 | |
| 2 | Current assets | |
| Inventories | 95,647.47 | |
| Current financial asset | ||
| Current investments | 3,41,179.16 | |
| Trade receivables, current | 14,908.94 | |
| Cash and cash equivalents | 4,077.81 | |
| Bank balance other than cash and cash equivalents | 1,664.67 | |
| Loans, current | 0.00 | |
| Other current financial assets | 86,908.38 | |
| Total current financial assets | 4,48,738.96 | |
| Current tax assets (net) | 2,129.55 | |
| Other current assets | 1,81,686.10 | |
| Total current assets | 7,28,202.08 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 10,49,234.96 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,358.47 | |
| Other equity | 4,05,872.25 | |
| Total equity attributable to owners of parent | 4,08,230.72 | |
| Non controlling interest | (610.75) | |
| Total equity | 4,07,619.97 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,77,682.52 | |
| 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 | 94,459.41 | |
| Total non-current financial liabilities | 3,72,141.93 | |
| Provisions, non-current | 1,215.93 | |
| Deferred tax liabilities (net) | 11,888.13 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | 284.01 | |
| Total non-current liabilities | 3,85,530.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 66,334.47 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 324.70 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 33,722.29 | |
| Total Trade payable | 34,046.99 | |
| Other current financial liabilities | 13,985.23 | |
| Total current financial liabilities | 1,14,366.69 | |
| Other current liabilities | 17,117.01 | |
| Provisions, current | 290.04 | |
| Current tax liabilities (Net) | 2,895.29 | |
| Deferred government grants, Current | ||
| Total current liabilities | 1,34,669.03 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 1,21,415.96 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 6,41,614.99 | |
| Total equity and liabilites | 10,49,234.96 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Packaging films | 34,520.71 | 1,18,867.02 | ||||
| 2 | Others | 7,764.29 | 15,895.77 | ||||
| 3 | Discontinued operations | 17,297.79 | 34,278.42 | ||||
| Total Segment Revenue | 59,582.79 | 1,69,041.21 | |||||
| Less: Inter segment revenue | 244.87 | 1,363.60 | |||||
| Revenue from operations | 59,337.92 | 1,67,677.61 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Packaging films | (10,276.82) | (8,307.72) | ||||
| 2 | Others | (104.83) | 528.95 | ||||
| 3 | Discontinued operations | (1,646.89) | (4,180.75) | ||||
| Total Profit before tax | (12,028.54) | (11,959.52) | |||||
| i. Finance cost | 3,287.02 | 6,708.49 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (12,198.77) | (21,505.04) | |||||
| Profit before tax | (3,116.79) | 2,837.03 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Packaging films | 4,14,686.58 | 4,14,686.58 | ||||
| 2 | Others | 38,597.41 | 38,597.41 | ||||
| 3 | Discontinued operations | 1,54,741.09 | 1,54,741.09 | ||||
| Total Segment Asset | 6,08,025.08 | 6,08,025.08 | |||||
| Un-allocable Assets | 4,41,209.89 | 4,41,209.89 | |||||
| Net Segment Asset | 10,49,234.97 | 10,49,234.97 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Packaging films | 76,991.14 | 76,991.14 | ||||
| 2 | Others | 19,417.80 | 19,417.80 | ||||
| 3 | Discontinued operations | 56,283.24 | 56,283.24 | ||||
| Total Segment Liabilities | 1,52,692.18 | 1,52,692.18 | |||||
| Un-allocable Liabilities | 4,88,922.81 | 4,88,922.81 | |||||
| Net Segment Liabilities | 6,41,614.99 | 6,41,614.99 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | Remeasurements of post employment benefit obligations (continuing operations) | 23911000 | 23911000 |
| 2 | Remeasurements of post employment benefit obligations (discontinue operations) | -1096000 | -1096000 |
| Total Amount of items that will not be reclassified to profit and loss | 228.15 | 228.15 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 57.43 | 57.43 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translating the results and net assets of foreign operations | 138639000 | 310462000 |
| Total Amount of items that will be reclassified to profit and loss | 1,386.39 | 3,104.62 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 27.58 | 27.58 |
| 5 | Total Other comprehensive income | 1,529.53 | 3,247.76 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 7,017.78 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 10,989.82 | |||||
| Adjustments for decrease (increase) in inventories | 1,792.35 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,073.82) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (20,834.03) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 11,734.39 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 308.72 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 3,209.97 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,360.32 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (14,717.49) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | (8,155.61) | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (18,106.02) | |||||
| Net cash flows from (used in) operations | (11,088.24) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (2,159.34) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (8,928.90) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 782.20 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 20,668.80 | |||||
| Proceeds from sales of investment property | 1,63,139.45 | |||||
| Purchase of investment property | 1,00,999.35 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 3,799.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 8,025.59 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 2,869.57 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | 55,383.26 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 8,434.39 | |||||
| Repayments of borrowings | 46,739.79 | |||||
| Payments of lease liabilities | 264.03 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 6,146.87 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 54.35 | |||||
| Net cash flows from (used in) financing activities | (44,661.95) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,792.41 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 1,792.41 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 2,285.39 | |||||
| Cash and cash equivalents cash flow statement at end of period | 4,077.80 | |||||