INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SMVD
MSEI Symbol NOTLISTED
ISIN INE702Y01013
Name of Company SMVD POLY PACK LIMITED
Type of company SME
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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 PLASTIC PRODUCTS
Start date and time of board meeting 28-05-2026   17:00:00
End date and time of board meeting 28-05-2026   17:30:00
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
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
(III) 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 14-11-2025
Indicate Company website link for updated RPT policy of the Company https://www.smvdpolypack.com/_files/ugd/4719b6_8f7bf086354049aab99cb80a4abfb56a.pdf
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? Yes


Financial Results — Other than Bank

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 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 4.76 9.07
Other income 75.61 212.96
Total Income 80.37 222.03
2 Expenses
(a) Cost of materials consumed 28.58 33.63
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9.18 9.18
(d) Employee benefit expense 55.44 98.17
(e) Finance costs 77.65 119.08
(f) Depreciation and amortisation expense 3.96 7.40
(g) Other Expenses
1 Other Expenses 29.10 50.14
2 Rounding off 0.01 0.02
Total other expenses 29.11 50.16
Total expenses 203.92 317.62
3 Profit before exceptional and extraordinary items and tax (123.55) (95.59)
4 Exceptional items (32.34) 3,134.90
5 Profit before extraordinary items and tax (155.89) 3,039.31
6 Extraordinary items 0.00 0.00
7 Profit before tax (155.89) 3,039.31
8 Tax Expense
Current tax 0.00 0.00
Deferred tax 0.00 0.00
Total tax expenses 0.00 0.00
9 Net Profit Loss for the period from continuing operations (155.89) 3,039.31
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest (155.89) 3,039.31
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period (155.89) 3,039.31
17 Details of equity share capital
Paid-up equity share capital 1,003.01 1,003.01
Face value of equity share capital 1003.01 1003.01
18 Reserves excluding revaluation reserve (2,959.13)
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.55 30.3
Diluted earnings (loss) per share from continuing and discontinued operations -1.55 30.3
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 3,039.31
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 7.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 2.06
Adjustments for share-based payments 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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 5.34
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 3,210.05
Adjustments for decrease (increase) in trade receivables (349.49)
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for increase (decrease) in trade payables (2,076.15)
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for provisions 0.00
Total adjustments for working capital 784.41
Total adjustments for reconcile profit (loss) 789.75
Net cash flows from (used in) operations 3,829.06
Dividends received 0.00
Interest paid (119.08)
Interest received (31.96)
Income taxes paid (refund) 3.24
Other inflows (outflows) of cash (90.83)
Net cash flows from (used in) operating activities before extraordinary items 3,822.11
Proceeds from extraordinary items (3,134.90)
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 687.21
4 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 49.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 2.43
Purchase of property plant and equipment 33.91
Proceeds from sales of intangible assets 0.00
Purchase of intangible 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 2.06
Interest received 30.72
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 74.21
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items 124.51
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities 124.51
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (125.59)
Repayments of borrowings 355.65
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.01
Net cash flows from (used in) financing activities before extraordinary items (481.23)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (481.23)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 330.49
6 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 330.49
Cash and cash equivalents cash flow statement at beginning of period 1.50
Cash and cash equivalents cash flow statement at end of period 331.99


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,003.01
Reserves and surplus 80.19
Money received against share warrants 0.00
Total shareholders' funds 1,083.20
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 9.46
Total non-current liabilities 9.46
6 Current liabilities
Short-term borrowings 0.00
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1.76
Total Trade payable 1.76
Other current liabilities
1 Other current liabilities 5.76
Total of Other long-term liabilities 5.76
Short-term provisions 0.06
Total current liabilities 7.58
Total equity and liabilities 1,100.24
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 278.77
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 278.77
ii Non-current investments 0.00
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
Other non-current assets
1 Other non current assets 1.10
Total of Other non-current assets 1.10
Total non-current assets 279.87
Current assets
Current investments 0.00
Inventories 27.96
Trade receivables 0.00
Cash and cash equivalents 14.00
Bank balance other than cash and cash equivalents 317.99
Short-term loans and advances 459.19
Other current assets
1 Other current Assets 1.23
Total of Other current assets 1.23
Total current assets 820.37
Total assets 1,100.24
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) Impact is not ascertainable for reason already provided in the report.


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 31-03-2026 31-03-2026
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 Seksaria Tibrewal & CO. Yes 31-12-2025


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 9.07 9.07
2 Total Expenditure 317.61 317.61
3 Net Profit/(Loss) 3,039.31 3,039.31
4 Earnings Per Share 30.3 30.3
5 Total Assets 1,100.24 1,100.24
6 Total Liabilities 17.04 17.04
7 Net Worth 1,083.20 1,083.20
8 Exceptional Item 3,134.90 3,134.90


Standalone 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 Since how long continuing Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) We draw attention to Note 10,13 &14 to the financial statements regarding the fire incident at the Companys manufacturing facility, which significantly affected the Companys operations. During the year, the Company received insurance claim and repaid the secured loans from banks and other creditors. nThe financial statements have been prepared on a going concern basis considering the managements proposed revival plans and expected financial assistance from banks/financial institutions and recovery of short claim paid by the insurance company for the company proposes to file a suit before the Honble in the Calcutta High Court. Since the implementation of the proposed project and commencement of operations are dependent upon sanction of funds and outcome of the legal proceedings of the suit to be filed, we are unable to comment upon the expected date of commencement of the proposed project and consequential impact, if any, on the accompanying financial statements. n Our opinion is qualified in respect of the above matter. n
Textual Information(2) Not quantified nImpact is not ascertainable till date. n
Textual Information(3) As per the views of the management there must not be any impact of the Qualified opinion on the Standalone Financial Statements of the Company.
Textual Information(4) The management of the company has the plans and projects in hand to set up new plant in the state of Odisha. Looking to the projects in hand, availability of present funds, expected future cash flow projections on realisation of Insurance claim through legal means on filing suit, the accounts have been prepared under going concern basis.
Textual Information(5) Impact is not ascertainable for reason already provided in the report.


Signatories details

Name of CEO / Managing director Pramod Kumar Agarwal
Name of CFO Prateek Agarwal
Name of audit committee chairman Varun Roongta
Name of statutory auditor Seksaria Tibrewal and Company
Name of other signatory, if any, with designation
Place Kolkata
Date 28-05-2026


Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

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 smvd poly pack limited Pramod Kumar Agarwal KMP Remuneration 14.50 nil 7.20 0.58 0.00
2 smvd poly pack limited Nirmal Parakh CFO Remuneration 24.79 Value approved considering bonus, gratuity etc. 16.43 0.00 0.00 Textual Information(1)
3 smvd poly pack limited Shilpa Parakh Relative of KMP Remuneration 10.70 Value approved considering bonus, gratuity etc. 7.11 0.00 0.00 Textual Information(2)
4 smvd poly pack limited Prateek agarwal Relative of KMP/Director Remuneration 15.81 value approved w.r.t. increase in salary 9.81 0.00 0.00 Textual Information(3)
5 smvd poly pack limited Shikha Agarwal CS Remuneration 7.15 Value approved considering bonus. 3.82 0.00 0.00 Textual Information(4)
6 smvd poly pack limited Tirumala Resins private limited Enterprises over which KMP have influence Any other transaction Rent 1.84 Value approved including GST(without GST 1.56) 1.06 1.99 0.00 Textual Information(5)
7 smvd poly pack limited Nirmal Parakh CFO Advance 0.47 To be Carried forward until paid 0.42 0.47 0.00 Textual Information(6)
8 smvd poly pack limited Prateek Agarwal Relative of KMP/Director Advance 3.00 nil 0.00 0.00 0.00 Textual Information(7)
9 smvd poly pack limited Tirumala Resins private limited Enterprises over which KMP have influence Purchase of goods or services 5.03 To be Carried forward until paid 0.00 5.03 0.00 Textual Information(8)
Total value of transaction during the reporting period 45.85



Text Block

Textual Information(1) opening & Closing balances represents as on 1.4.2025 & 31.03.2026
Textual Information(2) opening & Closing balances represents as on 1.4.2025 & 31.03.2026
Textual Information(3) opening & Closing balances represents as on 1.4.2025 & 31.03.2026
Textual Information(4) opening & Closing balances represents as on 1.4.2025 & 31.03.2026
Textual Information(5) opening & Closing balances represents as on 1.4.2025 & 31.03.2026
Textual Information(6) opening & Closing balances represents as on 1.4.2025 & 31.03.2026(Advance given was 0.47 out of which 0.05 received during last half year and balance 0.42 received during this period.)
Textual Information(7) opening & Closing balances represents as on 1.4.2025 & 31.03.2026
Textual Information(8) opening & Closing balances represents as on 1.4.2025 & 31.03.2026


Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00