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	01-04-2026
Date of end of financial year	31-03-2027
Date of board meeting when results were approved	14-08-2026
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	First 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
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	14-08-2026 19:00:00
End date and time of board meeting	14-08-2026 23:30:00
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	01-04-2026	01-04-2026
B	Date of end of reporting period	30-06-2026	30-06-2026
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
1	Income
	Revenue from operations	69,579.62	69,579.62
	Other income	15,008.90	15,008.90
	Total income	84,588.52	84,588.52
2	Expenses
(a)	Cost of materials consumed	43,612.40	43,612.40
(b)	Purchases of stock-in-trade	179.23	179.23
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(123.66)	(123.66)
(d)	Employee benefit expense	6,535.97	6,535.97
(e)	Finance costs	3,003.57	3,003.57
(f)	Depreciation, depletion and amortisation expense	4,301.88	4,301.88
(f)	Other Expenses
1	power and fuel	6,980.53	6,980.53
2	others	11,406.39	11,406.39
	Total other expenses	18,386.92	18,386.92
	Total expenses	75,896.31	75,896.31
3	Total profit before exceptional items and tax	8,692.21	8,692.21
4	Exceptional items	0.00	0.00
5	Total profit before tax	8,692.21	8,692.21
6	Tax expense
7	Current tax	2,184.06	2,184.06
8	Deferred tax	(2,243.72)	(2,243.72)
9	Total tax expenses	(59.66)	(59.66)
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	8,751.87	8,751.87
12	Profit (loss) from discontinued operations before tax	1,967.85	1,967.85
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	1,967.85	1,967.85
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	10,719.72	10,719.72
17	Other comprehensive income net of taxes	(213.09)	(213.09)
18	Total Comprehensive Income for the period	10,506.63	10,506.63
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	10,800.34	10,800.34
	Total profit or loss, attributable to non-controlling interests	(80.64)	(80.64)
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	10,587.27	10,587.27
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	(80.64)	(80.64)
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	19.99	19.99
	Diluted earnings (loss) per share from continuing operations	19.99	19.99
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	4.49	4.49
	Diluted earnings (loss) per share from discontinued operations	4.49	4.49
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	24.48	24.48
	Diluted earnings (loss) per share from continuing and discontinued operations	24.48	24.48
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 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: (a) : With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. The Group had evaluated impact of the Labour Codes on its employee benefit obligations, and an additional liability of had been accounted for in the December 30, 2025 results. However, additional liability of Rs 286.20 lakhs had 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 had 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 subsidiary Company had engaged internal and external experts to assess loss due to fire and had 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 had 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 had been disclosed under exceptional items during the quarter and year ended March 31, 2026. 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. 4 During the previous year, a significant fire incident had occurred at one of the subsidiary company's manufacturing facility located at Nashik, Maharashtra on 21st May 2025. Post fire during the previous year, the management along with surveyor had done physical verification of inventory and consequently management had determined inventory damaged due to fire and accordingly had written off such inventory in the books of accounts as mentioned in Note no 3(b) above. However, at previous year end 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 Rs. 27,135.62 lakhs and recognised it in their books of accounts for the quarter ended June 30, 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 had been reversed in previous Year, quarter ended March 31, 2026. 6 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. 7 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 previous year. 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 August 14, 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. 9 The results of the Company are available for investors at www.jindalpoly.com, www.nseindia.com and www.bseindia.com.

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 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: (a) : With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. The Group had evaluated impact of the Labour Codes on its employee benefit obligations, and an additional liability of had been accounted for in the December 30, 2025 results. However, additional liability of Rs 286.20 lakhs had 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 had 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 subsidiary Company had engaged internal and external experts to assess loss due to fire and had 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 had 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 had been disclosed under exceptional items during the quarter and year ended March 31, 2026. 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. 4 During the previous year, a significant fire incident had occurred at one of the subsidiary company's manufacturing facility located at Nashik, Maharashtra on 21st May 2025. Post fire during the previous year, the management along with surveyor had done physical verification of inventory and consequently management had determined inventory damaged due to fire and accordingly had written off such inventory in the books of accounts as mentioned in Note no 3(b) above. However, at previous year end 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 Rs. 27,135.62 lakhs and recognised it in their books of accounts for the quarter ended June 30, 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 had been reversed in previous Year, quarter ended March 31, 2026. 6 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. 7 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 previous year. 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 August 14, 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. 9 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		01-04-2026	01-04-2026
Date of end of reporting period		30-06-2026	30-06-2026
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	41,495.11	41,495.11
2	Nonwovens fabrics	19,071.28	19,071.28
3	other	9,848.39	9,848.39
	Total Segment Revenue	70,414.78	70,414.78
	Less: Inter segment revenue	835.16	835.16
	Revenue from operations	69,579.62	69,579.62
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Packaging films	(2,225.58)	(2,225.58)
2	Nonwovens fabrics	3,280.44	3,280.44
3	other	1,654.23	1,654.23
	Total Profit before tax	2,709.09	2,709.09
	i. Finance cost	3,003.57	3,003.57
	ii. Other Unallocable Expenditure net off Unallocable income	(10,954.53)	(10,954.53)
	Profit before tax	10,660.05	10,660.05
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Packaging films	3,31,917.69	3,31,917.69
2	Nonwovens fabrics	1,48,182.81	1,48,182.81
3	other	27,050.39	27,050.39
	Total Segment Asset	5,07,150.89	5,07,150.89
	Un-allocable Assets	4,15,852.20	4,15,852.20
	Net Segment Asset	9,23,003.09	9,23,003.09
4	Segment Liabilities
	Segment Liabilities
1	Packaging films	1,12,529.47	1,12,529.47
2	Nonwovens fabrics	51,305.58	51,305.58
3	other	4,332.26	4,332.26
	Total Segment Liabilities	1,68,167.31	1,68,167.31
	Un-allocable Liabilities	3,98,280.85	3,98,280.85
	Net Segment Liabilities	5,66,448.16	5,66,448.16
	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	01-04-2026	01-04-2026
B	Date of end of reporting period	30-06-2026	30-06-2026
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	(7.59)	(7.59)
	Total Amount of items that will not be reclassified to profit and loss	(7.59)
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
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	(205.50)	(205.50)
	Total Amount of items that will be reclassified to profit and loss	(205.50)
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	(213.09)	(213.09)