Integrated Filing — IndAS



General information about company
Scrip Code 523391
NSE Symbol NAHARPOLY
MSEI Symbol NOTLISTED
ISIN INE308A01027
Name of company NAHAR POLY FILMS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-May-2025
Description of presentation currency INR (in Actuals)
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 Single segment
Description of single segment BOPP FILMS
Start date and time of board meeting 28-May-2025   14:00:00
End date and time of board meeting 28-May-2025   17:15:00
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 Declaration of unmodified opinion



Financial Results Ind-AS
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1566400000 6659373000
Other income 67186000 179391000
Total income 1633586000 6838764000
2 Expenses
(a) Cost of materials consumed 1089823000 4664243000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -33212000 11809000
(d) Employee benefit expense 71380000 281850000
(e) Finance costs 23757000 102249000
(f) Depreciation, depletion and amortisation expense 80912000 325037000
(f) Other Expenses
1 Power & Fuel 23756000 278258000
2 Others 179823000 661632000
Total other expenses 203579000 939890000
Total expenses 1436239000 6325078000
3 Total profit before exceptional items and tax 197347000 513686000
4 Exceptional items 0 0
5 Total profit before tax 197347000 513686000
6 Tax expense
7 Current tax 38455000 91330000
8 Deferred tax 28304000 68659000
9 Total tax expenses 66759000 159989000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 130588000 353697000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 10853000 120088000
16 Total profit (loss) for period 141441000 473785000
17 Other comprehensive income net of taxes -580343000 -421039000
18 Total Comprehensive Income for the period -438902000 52746000
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 122940000 122940000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 7891323000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.75 19.27
Diluted earnings (loss) per share from continuing operations 5.75 19.27
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.75 19.27
Diluted earnings (loss) per share from continuing and discontinued operations 5.75 19.27
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2099002000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 5761869000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 45531000
Total non-current financial assets 5807400000
Deferred tax assets (net)
Other non-current assets 132408000
Total non-current assets 8038810000
2 Current assets
Inventories 502425000
Current financial asset
Current investments 120364000
Trade receivables, current 317089000
Cash and cash equivalents 27584000
Bank balance other than cash and cash equivalents 106177000
Loans, current 698000
Other current financial assets 110414000
Total current financial assets 682326000
Current tax assets (net) 27858000
Other current assets 228573000
Total current assets 1441182000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9479992000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 125777000
Other equity 7891323000
Total equity attributable to owners of parent 8017100000
Non controlling interest
Total equity 8017100000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 782250000
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
Total non-current financial liabilities 782250000
Provisions, non-current 0
Deferred tax liabilities (net) 126544000
Deferred government grants, Non-current
Other non-current liabilities 102329000
Total non-current liabilities 1011123000
Current liabilities
Current financial liabilities
Borrowings, current 172806000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 26748000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 93662000
Total Trade payable 120410000
Other current financial liabilities 23941000
Total current financial liabilities 317157000
Other current liabilities 125571000
Provisions, current 9041000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 451769000
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 1462892000
Total equity and liabilites 9479992000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts 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)
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
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 Items that will not be reclassified to profit or loss -416597000 -427295000
Total Amount of items that will not be reclassified to profit and loss -416597000 -427295000
2 Income tax relating to items that will not be reclassified to profit or loss -59816000 -43314000
3 Amount of items that will be reclassified to profit and loss
1 Share of other comprehensive income/(loss) from Associates -223562000 -37058000
Total Amount of items that will be reclassified to profit and loss -223562000 -37058000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -580343000 -421039000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 513686000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 102249000
Adjustments for decrease (increase) in inventories -59242000
Adjustments for decrease (increase) in trade receivables, current -66405000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -136727000
Adjustments for decrease (increase) in other non-current assets -25000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 34999000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 11007000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 23394000
Adjustments for increase (decrease) in other non-current liabilities 39091000
Adjustments for depreciation and amortisation expense 325037000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 5444000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -22682000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 6903000
Adjustments for interest income 81455000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -36554000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -2227000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 129001000
Net cash flows from (used in) operations 642687000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 76142000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 566545000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities -15161000
Other cash payments to acquire equity or debt instruments of other entities -45969000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 51633000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 230000000
Cash receipts from repayment of advances and loans made to other parties 120000000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 16820000
Interest received 81455000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -32550000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 279375000
Payments of lease liabilities 0
Dividends paid 24588000
Interest paid 102249000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -406212000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 127783000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 127783000
Cash and cash equivalents cash flow statement at beginning of period 5978000
Cash and cash equivalents cash flow statement at end of period 133761000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 YAPL and Co. Yes 31-Mar-2027