Integrated Filing — IndAS



General information about company
Scrip Code 514354
NSE Symbol PREMIERPOL
MSEI Symbol NOTLISTED
ISIN INE309M01020
Name of company Premier Polyfilm Limited
Type of company SME
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 17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 The Company is mainly engaged in manufacturing and sale of Flexible PVC Flooring, Film and Sheets. Hence the Operations of the company are considered as a single business product.
Start date and time of board meeting 17-May-2025   12:30:00
End date and time of board meeting 17-May-2025   16:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2023-05-22
Indicate Company website link for updated RPT policy of the Company https://www.premierpoly.com/
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 was no default as far as repayment of loan and interest is concerned.



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 Standalone Standalone
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 827900000 3013900000
Other income -500000 32500000
Total income 827400000 3046400000
2 Expenses
(a) Cost of materials consumed 418100000 1601200000
(b) Purchases of stock-in-trade 26000000 85000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 28200000 -8900000
(d) Employee benefit expense 70800000 268500000
(e) Finance costs 2800000 11600000
(f) Depreciation, depletion and amortisation expense 12900000 50700000
(f) Other Expenses
1 GST 106100000 372700000
2 OTHER EXPENSE 88700000 319300000
Total other expenses 194800000 692000000
Total expenses 753600000 2700100000
3 Total profit before exceptional items and tax 73800000 346300000
4 Exceptional items 0 0
5 Total profit before tax 73800000 346300000
6 Tax expense
7 Current tax 18600000 86900000
8 Deferred tax -600000 -600000
9 Total tax expenses 18000000 86300000
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 55800000 260000000
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 0 0
16 Total profit (loss) for period 55800000 260000000
17 Other comprehensive income net of taxes -2800000 -9800000
18 Total Comprehensive Income for the period 53000000 250200000
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 105900000 105900000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 838400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.53 2.48
Diluted earnings (loss) per share from continuing operations 0.53 2.48
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 0.53 2.48
Diluted earnings (loss) per share from continuing and discontinued operations 0.53 2.48
24 Debt equity ratio 0.0018 0.0018
25 Debt service coverage ratio 0.0966 0.1047
26 Interest service coverage ratio 0.2695 0.3073
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 559700000
Capital work-in-progress 3900000
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 100800000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 13300000
Total non-current financial assets 114100000
Deferred tax assets (net) 13600000
Other non-current assets 3100000
Total non-current assets 694400000
2 Current assets
Inventories 319800000
Current financial asset
Current investments 33000000
Trade receivables, current 400400000
Cash and cash equivalents 108500000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 17800000
Total current financial assets 559700000
Current tax assets (net) 0
Other current assets 70700000
Total current assets 950200000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1644600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 105900000
Other equity 1072800000
Total equity attributable to owners of parent 1178700000
Non controlling interest
Total equity 1178700000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 29800000
Total non-current financial liabilities 29800000
Provisions, non-current 43900000
Deferred tax liabilities (net) 11100000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 84800000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 110100000
Total Trade payable 110100000
Other current financial liabilities 227800000
Total current financial liabilities 337900000
Other current liabilities 30100000
Provisions, current 7700000
Current tax liabilities (Net) 5400000
Deferred government grants, Current 0
Total current liabilities 381100000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 465900000
Total equity and liabilites 1644600000
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 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
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 2800000 9800000
5 Total Other comprehensive income -2800000 -9800000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 346300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 8700000
Adjustments for decrease (increase) in inventories -117400000
Adjustments for decrease (increase) in trade receivables, current -47500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -26500000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 113100000
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 50700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 5300000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
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) -600000
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) -24800000
Net cash flows from (used in) operations 321500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 90400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 231100000
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 0
Other cash payments to acquire equity or debt instruments of other entities 0
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 1500000
Purchase of property, plant and equipment 94300000
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 0
Cash receipts from repayment of advances and loans made to other parties 0
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 0
Interest received 5300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -27200000
Net cash flows from (used in) investing activities -114700000
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 31400000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 15700000
Income taxes paid (refund) 8700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -55800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 60600000
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 60600000
Cash and cash equivalents cash flow statement at beginning of period 47900000
Cash and cash equivalents cash flow statement at end of period 108500000





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 M A R S & ASSOCIATES Yes 31-Jul-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Premier Polyfilm Limited Shri Amitaabh Goenka Promoter Remuneration NA 7521000 0 0
2 Premier Polyfilm Limited Smt Indira Goenka Promoter Any other transaction LEASE RENT YES 477000 0 0
3 Premier Polyfilm Limited Smt Manvi Goenka Other Related Party Any other transaction LEASE RENT YES 157000 0 0
4 Premier Polyfilm Limited D L Millar & Co Ltd Promoter Group Sale of goods or services YES 1036000 0 0
5 Premier Polyfilm Limited Joemillars Aquatek India (P) Ltd. Other Related Party Sale of goods or services YES 4814000 0 0
6 Premier Polyfilm Limited RMG Polyvinyl India Limited Other Related Party Sale of goods or services YES 223849000 0 0
7 Premier Polyfilm Limited RMG Polyvinyl India Limited Other Related Party Purchase of goods or services YES 42367000 0 0
8 Premier Polyfilm Limited Shree Magniram Baijnath Goenka Charitable Trust Other Related Party Any other transaction CSR EXPENSES NA 2712000 0 0
9 Premier Polyfilm Limited Shri Ram Babu Verma KMP Remuneration NA 916000 0 0
10 Premier Polyfilm Limited Shri Paribesh Kumar Mishra KMP Remuneration NA 1272000 0 0
11 Premier Polyfilm Limited Ms Heena Soni KMP Remuneration NA 210000 0 0
12 Premier Polyfilm Limited D L Millar & Co Ltd Promoter Group Any other transaction LEASE RENT YES 212000 0 0
13 Premier Polyfilm Limited D L Millar & Co Ltd Promoter Group Purchase of goods or services YES 903000 0 0
Total value of transaction during the reporting period 286446000