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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 13-08-2026   20:00:00
End date and time of board meeting 13-08-2026   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 Statement on impact of audit qualification



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 67,462.95 2,89,942.05
Other income 30,429.08 60,315.81
Total income 97,892.03 3,50,257.86
2 Expenses
(a) Cost of materials consumed 45,999.93 1,95,066.24
(b) Purchases of stock-in-trade (706.29) 807.98
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,940.20) 1,377.73
(d) Employee benefit expense 5,409.44 25,494.78
(e) Finance costs 3,755.30 18,870.95
(f) Depreciation, depletion and amortisation expense 164.56 17,613.34
(f) Other Expenses
1 power and fuel 7,105.52 28,182.24
2 others 69,320.02 97,523.59
Total other expenses 76,425.54 1,25,705.83
Total expenses 1,27,108.28 3,84,936.85
3 Total profit before exceptional items and tax (29,216.25) (34,678.99)
4 Exceptional items (1,06,424.43) (1,06,710.63)
5 Total profit before tax (1,35,640.68) (1,41,389.62)
6 Tax expense
7 Current tax (3,312.61) 2,173.68
8 Deferred tax (33,485.91) (36,394.45)
9 Total tax expenses (36,798.52) (34,220.77)
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 (98,842.16) (1,07,168.85)
12 Profit (loss) from discontinued operations before tax 33.94 979.48
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 33.94 979.48
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 (98,808.22) (1,06,189.37)
17 Other comprehensive income net of taxes 845.87 4,298.15
18 Total Comprehensive Income for the period (97,962.35) (1,01,891.22)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (98,775.33) (1,06,008.01)
Total profit or loss, attributable to non-controlling interests (32.90) (181.35)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (97,929.46) (1,01,709.85)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (32.41) (180.86)
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 3,00,695.97
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -225.74 -244.75
Diluted earnings (loss) per share from continuing operations -225.74 -244.75
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.08 2.24
Diluted earnings (loss) per share from discontinued operations 0.08 2.24
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -225.66 -242.51
Diluted earnings (loss) per share from continuing and discontinued operations -225.66 -242.51
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 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 The figures for three months ended 31st March 2026 and 31st March 2025 are the balancing figure between audited figures in respect of the full financial year and unaudited published figures up to nine months of relevant financial year. 3 Details of exceptional item as follows: Particulars Quarter ended Year Ended 31st March 2026 31st Dec 2025 31st March 2025 31st March 2026 31st Mar 2025 Impact of labour laws a - 286.20 - 286.20 - Loss due to fire b 1,06,424.43 - 1,06,424.43 - Inventory devaluation c - 8,177.08 8,177.08 Recovery of Loan including interest from related party d - - - - (13,650.88) 1,06,424.43 286.20 8,177.08 1,06,710.63 (5,473.80) (a) : With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. The Group has evaluated impact of the Labour Codes on its employee benefit obligations, and an additional liability of has been accounted for in the previous quarter results. However, additional liability of Rs 286.19 lakhs has been disclosed as an exceptional item in the previous quarter ended December 31, 2025 and year ended March 31, 2026 in line with the principles outlined by the Institute of Chartered Accountants of India. (b) On 21st May-2025 a significant fire incident has been occurred in the factory of a subsidiary company located at Nashik, Maharashtra, resulting in damage of property, plant & equipment, capital work in progreess and inventories. The Company has engaged internal and external experts to assess loss due to fire and has accordingly wrriten off property plant and equipment Rs. 91,087.59 lakhs (WDV), capital work in progress of Rs. 7,184.30 lakhs, inventories of Rs. 49,628.39 lakhs and Goods and Service Tax of Rs. 8,224.43 lakhs thereon and has written back packaging incentive scheme Rs. 49,700.28 lakhs attributable to above property, plant and equipment. The net effect of these write off and write back has been disclosed under exceptional items. Insurance claim shall be accounted for as and when claim amount accepted by the insurance company. Also, effect of the above adjustments due to fire has been considered while assesing deferred tax as at March 31, 2026. (c) During the previous year, the Subsidiary Company carried out a physical verification of inventories. As part of this exercise, certain items including stores, finished goods and work-in-progress were identified as being of inferior quality or obsolete. Based on internal assessment and in comply with the provision of Ind AS – 2 Inventories, the Company had provided for devaluation of Rs. 8,177.08 lakhs on this account as of March 31, 2025 and the same had been disclosed as an exceptional items in the financial statements. (d) :During the earlier years, the holding Company has given Rs. 9,148.95 lakhs to Jindal India Power Limited (formerly known as Jindal India Thermal Power Limited) for advance against power purchase which was written off in earlier year and disclosed as exceptional item.however, the holding Company has recovered Rs. 13,650.88 lakhs (including Rs. 4,501.93 lakhs interest thereon) against these amounts in previous year. 4 During the year a significant fire incident had occurred at one of the subsidiary’s manufacturing facility located at Nashik, Maharashtra on 21st May 2025. Post fire during the year, the management along with surveyor has done physical verification of inventory and consequently management has determined inventory damaged due to fire and accordingly have written off such inventory in the books of accounts as mentioned in Note no 3(b) above. However, on reporting date some areas of the said factory premises were affected and rebuilding work was in progress leading to storage space constraint and hence some of the inventories of usable waste which was not affected by fire was stored in a mixed condition for which physical verification could not be completed in its entirety as at the reporting date. Subsequently, an independent third-party firm of Chartered Accountants was engaged to undertake physical verification of substantial quantum of inventories. However in respect of above-mentioned cases, quantities were determined using estimation techniques by the said third party. Based on the above, the management has determined the carrying amount of inventories of above-mentioned subsidiary of Rs. 25,880.96 lakhs and recognised it in their books of accounts for the year ended March 31, 2026. 5 As the management was in the process of assessment of losses caused due to fire, a subsidiary was continuing with accounting of depreciation on property plant and equipment damaged in fire as referred in note 3(b) and amortisation of government grant thereon recognised in other income till period ended December, 2025, but now on completion of assessment depreciation of Rs. 4,341.50 lakhs and government grant amortisation of Rs. 1,666.63 lakhs has been reversed in current quarter ended March 31, 2026. 6 The Board of Directors of the Company, at its meeting held on April 10, 2026, has considered and approved the withdrawal of the application filed under regulation 37 of SEBI(Listing obligation and disclosure requirements) Regulations, 2015 to obtain NOC from the stock exchange in respect of the proposed Scheme of Arrangement of the Company and Global Non Woven Limited (the Scheme). The withdrawal was made in view of procedural delays, geopolitical uncertainties, evolving business and market conditions, and the significant time, cost, and regulatory processes involved in implementing the Scheme. The withdrawal has no impact on the financial position or financial performance of the Company. Consequent to the withdrawal of the proposed Scheme, the impact of the proposed demerger that was reflected in the financial results for the quarter ended December 31, 2025 as discontinued operations has been reversed in the financial results for the quarter ended March 31, 2026. 7 During the quarter ending June 30,2025, the holding Company acquired a 48.84% equity stake in Enerlite Solar Films India Limited, pursuant to which Enerlite Solar Films India Limited became a subsidiary of the Company. Prior to this acquisition, and until April 30, 2025, Enerlite Solar Films India Limited was an associate of the Company. 8 Current tax relating to earlier years includes claim filed for capital subsidy and MAT Credit entitlement in the income tax return of the earlier years and allowed by tax authorities of Rs. 2,362.75 lakhs during the year. 9 During the previous year,in a subsidiary company, the Compulsory Convertible Preference Shares (CCPS) issued to non-controlling interest holder had been classified as financial liability and equity as required under Ind AS 32. The company had obtained fair valuation for these preference shares was made in the year ended March 2025 accordingly fair valuation loss of Rs.18,589.74 lakhs had been recognised as finance cost in the relevant previous year. 10 During previous year, In a subsidiary company, deferred tax for the period includes reversal of deferred tax assets of Rs. 1,318.65 lakhs on the difference between book value and tax base value of freehold lands due to reduction in long-term capital gain tax rate from 20%(with indexation benefit) to 12.50% in the Finance Bill 2024. 11 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 August 13, 2026 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. 12 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,19,504.55
Capital work-in-progress 31,675.96
Investment property 20,698.52
Goodwill 0.00
Other intangible assets 3,144.73
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 33,282.95
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 other financial assets 7,618.18
Total of other non-current financial assets 7,618.18
Total non-current financial assets 40,901.13
Deferred tax assets (net) 48,353.19
Other non-current assets
1 Other non-current assets 6,811.24
2 Right to use of assets 2,197.89
Total of other non-current assets 9,009.13
Total non-current assets 3,73,287.21
2 Current assets
Inventories 62,492.11
Current financial asset
Current investments 2,64,394.30
Trade receivables, current 23,257.23
Cash and cash equivalents 4,579.22
Bank balance other than cash and cash equivalents 7,911.24
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,15,578.00
Total current financial assets 4,15,719.99
Current tax assets (net) 3,807.73
Other current assets
1 Other current assets 17,253.99
Total of other current assets 17,253.99
Total current assets 4,99,273.82
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 8,72,561.03
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,378.64
Other equity 3,00,695.84
Total equity attributable to owners of parent 3,05,074.48
Non controlling interest (761.99)
Total equity 3,04,312.49
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,20,117.14
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
1 other financial liabilities 106.25
Total of other non-current financial liabilities 106.25
Total non-current financial liabilities 3,20,223.39
Provisions, non-current 1,246.64
Deferred tax liabilities (net) 269.62
Deferred government grants, Non-current
Other non-current liabilities
1 lease liabilities 116.20
2 Other non-current liabilities 89,152.75
Total of other non-current liabilities 89,268.95
Total non-current liabilities 4,11,008.60
Current liabilities
Current financial liabilities
Borrowings, current 80,139.23
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,847.25
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 32,843.12
Total Trade payable 34,690.37
Other current financial liabilities
1 other financial liabilities 19,289.92
2 Lease liabilities 1.93
Total of other current financial liabilities 19,291.85
Total current financial liabilities 1,34,121.45
Other current liabilities 22,200.24
1 Other current liabilities 22,200.24
Total of other current liabilities 22,200.24
Provisions, current 918.25
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1,57,239.94
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 5,68,248.54
Total equity and liabilites 8,72,561.03
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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 42,645.44 1,90,690.84
2 Nonwovens Fabrics 16,814.66 69,728.69
3 others 7,979.84 32,547.79
4 Exceptional Items 0.00 0.00
Total Segment Revenue 67,439.94 2,92,967.32
Less: Inter segment revenue (23.01) 3,025.27
Revenue from operations 67,462.95 2,89,942.05
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Packaging Films 2,105.43 (11,893.98)
2 Nonwovens Fabrics 911.99 1,722.27
3 others 1,091.90 3,385.01
4 Exceptional Items (1,06,424.43) (1,06,710.63)
Total Profit before tax (1,02,315.11) (1,13,497.33)
i. Finance cost 3,755.30 18,870.95
ii. Other Unallocable Expenditure net off Unallocable income 29,536.34 8,041.84
Profit before tax (1,35,606.75) (1,40,410.12)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Packaging Films 3,22,851.32 3,22,851.32
2 Nonwovens Fabrics 1,40,608.46 1,40,608.46
3 others 26,688.19 26,688.19
4 Exceptional Items 0.00 0.00
Total Segment Asset 4,90,147.97 4,90,147.97
Un-allocable Assets 3,82,413.05 3,82,413.05
Net Segment Asset 8,72,561.02 8,72,561.02
4 Segment Liabilities
Segment Liabilities
1 Packaging Films 1,11,840.07 1,11,840.07
2 Nonwovens Fabrics 44,291.85 44,291.85
3 others 3,821.95 3,821.95
4 Exceptional Items 0.00 0.00
Total Segment Liabilities 1,59,953.87 1,59,953.87
Un-allocable Liabilities 4,08,294.66 4,08,294.66
Net Segment Liabilities 5,68,248.53 5,68,248.53
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
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 62.82 367.40
Total Amount of items that will not be reclassified to profit and loss 62.82 367.40
2 Income tax relating to items that will not be reclassified to profit or loss 36.24 112.73
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 792.85 4,043.48
Total Amount of items that will be reclassified to profit and loss 792.85 4,043.48
4 Income tax relating to items that will be reclassified to profit or loss (26.44) 0.00
5 Total Other comprehensive income 845.87 4,298.15



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (1,41,389.62)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 18,870.96
Adjustments for decrease (increase) in inventories 5,421.25
Adjustments for decrease (increase) in trade receivables, current 17,475.36
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 (37.37)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (18,846.40)
Adjustments for increase (decrease) in trade payables, non-current (7,658.65)
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 17,613.34
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 281.32
Adjustments for provisions, current 717.62
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 0.00
Adjustments for dividend income 2,824.64
Adjustments for interest income 4,074.64
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 14,405.15
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) 0.00
Other adjustments for non-cash items (4,067.85)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 37,275.45
Net cash flows from (used in) operations (1,04,114.17)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 4,559.63
Other inflows (outflows) of cash 98,887.33
Net cash flows from (used in) operating activities (9,786.47)
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 3,35,328.56
Other cash payments to acquire equity or debt instruments of other entities 1,26,322.14
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 69.86
Purchase of property, plant and equipment 32,939.54
Proceeds from sales of investment property 0.00
Purchase of investment property 1,11,792.59
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 7,918.00
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 0.00
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 2,818.89
Interest received 3,843.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5,793.78
Net cash flows from (used in) investing activities 84,717.92
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 14,389.29
Repayments of borrowings 1,02,714.87
Payments of lease liabilities 819.13
Dividends paid 2,583.40
Interest paid 10,718.19
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 29,740.00
Net cash flows from (used in) financing activities (72,706.30)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,225.15
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 2,225.15
Cash and cash equivalents cash flow statement at beginning of period 0.00
Cash and cash equivalents cash flow statement at end of period 2,225.15





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 31-08-2028


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 3,50,258.00 3,50,258.00
2 Total Expenditure 3,84,937.00 3,84,937.00
3 Net Profit/(Loss) (1,06,189.00) (1,06,189.00)
4 Earnings Per Share -242.52 -242.52
5 Total Assets 8,72,561.00 8,72,561.00
6 Total Liabilities 5,68,249.00 5,68,249.00
7 Net Worth 3,04,312.00 3,04,312.00


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Whether appeared first time Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) “The Group’s inventories as at March 31, 2026 include ninventories amounting to Rs. 25,880.96 lakhs lying in a nsubsidiary's factory at Nashik, Maharashtra. Consequent to nthe fire at the said premises on May 21, 2025 (Refer Note 4 to nthe consolidated financial results), during the year nmanagement along with surveyor has done physical nverification of inventory and consequently management has ndetermined inventory damaged due to fire and accordingly nhave written off such inventory in the books of accounts. nHowever, due to the fire some areas of the factory premises nwere affected and rebuilding work was in progress leading to nstorage space constraint and hence some of the inventories of nusable waste which was not affected by fire was stored in a nmixed condition. Owing to the above circumstances, at the nyear-end we could not perform and observe physical nverification of the inventories. Subsequent to year end, a third nparty engaged by management has performed physical nverification of inventory but not for all items and in some ncases quantities were arrived through a method of estimation. nWe have performed alternative procedures, including nverification of the subsequent movement of inventories, nexamination of quantitative records and other related n
Textual Information(2) The impact, if any, can be determined once physical nverification of inventory is performed.
Textual Information(3) Refer e-(ii) below.
Textual Information(4) Refer Note 4 of the consolidated financial results for details.
Textual Information(5) Refer Basis for Qualified Opinion paragraph in the auditor’s nreport.


Signatories detail

Name of CEO / Managing director Vijender Kumar Singhal
Name of CFO Vijender Kumar Singhal
Name of audit committee chairman Sonal Agarwal
Name of statutory auditor Vineet Mahipal
Name of other signatory, if any, with designation
Place New Delhi
Date 13-08-2026