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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Non-woven fabric
Start date and time of board meeting 13-02-2026   19:00:00
End date and time of board meeting 14-02-2026   04:00:00
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
There is no defult in respect of loan availed by the Company



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 10.40 10.40
Other income 10,461.98 35,498.09
Total income 10,472.38 35,508.49
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 10.28 10.28
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 64.50 398.08
(e) Finance costs 0.00 0.17
(f) Depreciation, depletion and amortisation expense 12.27 36.71
(f) Other Expenses
1 Expected Credit loss of Financial Assets 721.48 9,895.70
2 Others 414.61 1,048.53
Total other expenses 1,136.09 10,944.23
Total expenses 1,223.14 11,389.47
3 Total profit before exceptional items and tax 9,249.24 24,119.02
4 Exceptional items (4.06) (3,984.17)
5 Total profit before tax 9,245.18 20,134.85
6 Tax expense
7 Current tax 3,782.06 5,082.98
8 Deferred tax (1,876.43) (3,888.28)
9 Total tax expenses 1,905.63 1,194.70
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 7,339.55 18,940.15
12 Profit (loss) from discontinued operations before tax 286.99 (4,723.13)
13 Tax expense of discontinued operations 85.72 (1,076.75)
14 Net profit (loss) from discontinued operation after tax 201.27 (3,646.38)
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 7,540.82 15,293.77
17 Other comprehensive income net of taxes 31.55 21.64
18 Total Comprehensive Income for the period 7,572.37 15,315.41
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 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 16.76 43.26
Diluted earnings (loss) per share from continuing operations 16.76 43.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.46 -8.33
Diluted earnings (loss) per share from discontinued operations 0.46 -8.33
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 17.22 34.93
Diluted earnings (loss) per share from continuing and discontinued operations 17.22 34.93
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. These standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the Companies (India Accounting Standard) Rules, 2015 as amended time to time and other recognised accounting practices and policies to the extent applicable. 2. The Company has unquoted securities i.e. investment in Preference Shares, Alternative Investment Fund, equity shares. As a consistent practice followed by the Company, fair valuation of aforesaid investments has been made on half-yearly basis. 3.Exceptional item represents loss of Rs. 3,980.11 lakhs on buy back of shares by its wholly owned subsidiary during previous quarter. 4. Current tax relating to earlier years represents claim filed for capital subsidy and MAT Credit entitlement and allowed by tax authorities during previous quarter. 5. The Board of Directors at its meeting held on 14th August, 2025 had approved the Scheme of Demerger (Scheme) of Non Woven business (Demerged Undertaking, as defined in the Scheme) of the Company (Demerged Company), as a going concern, into Global Nonwovens Limited (Resulting Company) with an appointed date of 1st April, 2025 which is pending for approval from NCLT and others. The aforesaid 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 Standalone financial results. Accordingly, all previous periods figures in the financial results have also been restated in accordance with Ind AS 105. The standalone results of discontinued operations are as below : Particulars Quarter ended Nine months ended Year ended 31st Dec 2025 (Unaudited) 30th Sep 2025 (Unaudited) 31st Dec, 2024 (Unaudited) 31st Dec 2025 (Unaudited) 31st Dec, 2024 (Unaudited) 31st Mar 2025 (Audited) Total Income 19,508.73 17,895.05 19,459.99 55,026.63 52,314.48 70,696.03 Total Expenses 19,177.33 19,333.68 16,683.65 59,705.34 51,249.23 69,587.11 Profit before tax 331.39 (1,438.62) 2,776.34 (4,678.71) 1,065.24 1,108.92 Exceptional item (44.42) - - (44.42) - - Tax Expense 85.82 (1,290.07) 631.06 (1,076.75) 242.13 252.08 Profit after tax 201.16 (148.55) 2,145.28 (3,646.37) 823.11 856.85 Other Comprehensive Income (OCI) (Net of Tax) 28.68 (8.20) 0.02 20.48 14.33 19.14 Total comprehensive income for the period (Comprising Profit / (Loss) and other comprehensive income) 229.84 (156.75) 2,145.29 (3,625.90) 837.45 875.99 6. Post classification of the Non Woven business division as discontinued operations, the Company does not have any operating segment that meets the definition of an operating segment under Ind AS 108. Accordingly, segment information is not applicable for the continuing operations. 7. The financial assets of the 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 has been included in other income. 8. The above standalone results were reviewed by the Audit Committee and taken on record at the meeting of the Board of Directors at their respective meetings and review of these results has been carried out by the Statutory Auditors of the Company. 9. Figures for the previous periods have been regrouped/rearranged and recasted, wherever considered necessary, to conform to current period classifications. 10. With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. After reviewing the draft Central Rules and the explanatory FAQs released by the Ministry of Labour & Employment (MoLE). The company has assessed and disclosed the financial impact of these changes as Statutory Impact of New Labour Codes under Exceptional Items in the financial results in accordance with the guidelines of The Institute of Chartered Accountants of India, for the three months and nine months ended 31st December, 2025. The Company has recognized Rs. 4.06 lakhs as impact of New Labour Codes towards additional liability as past service cost. The Company shall monitor future notifications and clarifications concerning the Labour Codes and will incorporate appropriate accounting effect as needed. The company has recognized Rs. 44.42 lakhs as Statutory Impact of New Labour Codes under Exceptional Items related to discontinued operation as impact of New Labour Codes towards additional liability as past service cost. 11. The above results of the Company are available for investors at www.jindalpoly.com, www.nseindia.com and www.bseindia.com.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D 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 Remeasurement of post employment benefit obligations (Continuing Operations) 3.84 1.55
2 Remeasurement of post employment benefit obligations (Discontinued Operations) 38.32 27.37
Total Amount of items that will not be reclassified to profit and loss 42.16 28.92
2 Income tax relating to items that will not be reclassified to profit or loss 10.61 7.28
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 31.55 21.64