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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 37,165.88 1,69,565.07
Other income 7,464.55 27,774.12
Total income 44,630.43 1,97,339.19
2 Expenses
(a) Cost of materials consumed 27,704.44 1,14,318.00
(b) Purchases of stock-in-trade 97.60 1,514.27
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,275.58) 5,079.86
(d) Employee benefit expense 5,994.12 18,166.59
(e) Finance costs 2,918.16 9,626.65
(f) Depreciation, depletion and amortisation expense 4,614.96 13,802.95
(f) Other Expenses
1 power and fuel 4,055.33 14,740.99
2 others 9,324.19 20,873.89
Total other expenses 13,379.52 35,614.88
Total expenses 52,433.22 1,98,123.20
3 Total profit before exceptional items and tax (7,802.79) (784.01)
4 Exceptional items (241.78) (241.78)
5 Total profit before tax (8,044.57) (1,025.79)
6 Tax expense
7 Current tax 4,017.24 5,486.29
8 Deferred tax (2,052.58) (1,831.78)
9 Total tax expenses 1,964.66 3,654.51
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 (10,009.23) (4,680.30)
12 Profit (loss) from discontinued operations before tax 403.16 (3,777.59)
13 Tax expense of discontinued operations 85.82 (1,076.75)
14 Net profit (loss) from discontinued operation after tax 317.34 (2,700.84)
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 (9,691.89) (7,381.14)
17 Other comprehensive income net of taxes 203.52 3,452.28
18 Total Comprehensive Income for the period (9,488.37) (3,928.86)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (9,640.71) (7,232.69)
Total profit or loss, attributable to non-controlling interests (51.20) (148.45)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (9,160.88) (3,800.88)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (51.20) (148.45)
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 -22.86 -10.69
Diluted earnings (loss) per share from continuing operations -22.86 -10.69
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.72 -6.17
Diluted earnings (loss) per share from discontinued operations 0.72 -6.17
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -22.14 -16.86
Diluted earnings (loss) per share from continuing and discontinued operations -22.14 -16.86
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) Notes: 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 a massive fire incident has been occurred at the manufacturing plant of the company located at Nashik, Maharashtra, resulting, property, plant & equipment, building inventory of raw Material, Store & Spars and Finished goods has been destroyed. The management is in the process of assessment of losses caused due to fire, accordingly, necessary adjustment will be recognized in the books of accounts in the subsequent period after the completion of assessment accordingly the company is continuing with accounting of depreciation on property plant and equipment and other related items and also inventory have been carried at cost. During the current quarter, pending finalisation of the assessment of losses arising from the fire incident as stated above, the Company has deposited Goods and Services Tax (GST) amounting to Rs. 8,224 Lakhs with the department on a provisional basis and under protest, in respect of the destroyed property, plant and equipment, raw materials, finished goods, and stores and spares destroyed in the fire. 3 Other expenses include net foreign exchange gain of Rs. 180.54 lakhs for quarter ending December 31,2025 and net foreign exchange loss of Rs. 2,515.69 lakhs for nine months ending December 31,2025 (other than considered as part of finance costs) due to fluctuations in foreign exchange rates. 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 on half-yearly basis. 5 The Board of Directors at its meeting held on August 14, 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 April 1, 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. Particulars Quarter ended Nine months ended Year ended 31st Dec 2025 (Unaudited) 30th Sept 2025 (Unaudited) 31st Dec 2024 (Unaudited) 31st Dec 2025 (Unaudited) 30th Sep 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/(Loss) 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/(Loss) after tax 201.16 (148.55) 2,145.27 (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 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 nine month ended December 31, 2025 and Rs. 1,895.69 lakhs in previous quarter. 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 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 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 group 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 group has recognized Rs. 241.78 lakhs as impact of New Labour Codes towards additional liability as past service cost. The group shall monitor future notifications and clarifications concerning the Labour Codes and will incorporate appropriate accounting effect as needed. The group 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. 10 The 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 packaging films 30,178.38 1,48,045.40
2 others 8,673.18 24,567.95
3 discontinued operations 18,635.61 52,914.03
Total Segment Revenue 57,487.17 2,25,527.38
Less: Inter segment revenue 1,685.68 3,048.28
Revenue from operations 55,801.49 2,22,479.10
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 packaging films (4,351.87) (10,344.88)
2 others 1,764.16 2,293.11
3 discontinued operations 447.58 (3,733.17)
Total Profit before tax (2,140.13) (11,784.94)
i. Finance cost 2,918.16 9,626.65
ii. Other Unallocable Expenditure net off Unallocable income 2,538.70 (16,652.63)
Profit before tax (7,596.99) (4,758.96)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 packaging films 4,15,693.11 4,15,693.11
2 others 35,741.09 35,741.09
3 discontinued operations 1,46,316.09 1,46,316.09
Total Segment Asset 5,97,750.29 5,97,750.29
Un-allocable Assets 4,43,723.21 4,43,723.21
Net Segment Asset 10,41,473.50 10,41,473.50
4 Segment Liabilities
Segment Liabilities
1 packaging films 2,13,582.76 2,13,582.76
2 others 19,269.46 19,269.46
3 discontinued operations 47,335.03 47,335.03
Total Segment Liabilities 2,80,187.25 2,80,187.25
Un-allocable Liabilities 2,20,939.15 2,20,939.15
Net Segment Liabilities 5,01,126.40 5,01,126.40
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 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 76.43 304.58
Total Amount of items that will not be reclassified to profit and loss 76.43 304.58
2 Income tax relating to items that will not be reclassified to profit or loss 19.06 76.49
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 145.01 3,250.63
Total Amount of items that will be reclassified to profit and loss 145.01 3,250.63
4 Income tax relating to items that will be reclassified to profit or loss (1.14) 26.44
5 Total Other comprehensive income 203.52 3,452.28