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POLYPACK LIMITEDMain BoardEquity2025-04-012026-03-312025-11-132025-11-06INRLakhsQuarterlySecond quarterSingle segmentPlastic Packging Product2025-11-1313:50:002025-11-1314:29:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-05www.rajshreepolypack.comtrue1true2025-07-012025-09-30UnauditedStandalone864286000194210008837070005305320002939000-1285700080063000264530004235200015416700082364900060058000060058000103940003713000141070000459510000000459510001500004610100037122000050.620.62000.620.620.00570.02750.03271. The above standalone financial results which are published in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 ("Listing Regulations") have been reviewed and recommended by Audit Committee and has been approved by the Board of Directors at its Meeting held on Thrusday, November 13, 2025. <BR> 2. These financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules,2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognized accounting practices and policies. <BR> 3. The Company has only one reportable segment i.e. Plastic Packaging Product as per the requirements of Ind AS 108 "Operating Segments". <BR> 4. During the quarter ended 30 September 2024, the Company on September 18, 2024 (“Record Date”), sub-divided/split of existing Equity Shares of the Company from 1 (One) Equity Share having face value of Rs. 10/- (Rupees ten only) each fully paid-up, into such number of Equity Shares having face value of Rs. 5/- (Rupees five only) each fully paid-up. Accordingly, earnings per share of comparative periods presented has been calculated based on number of shares outstanding in respective periods, as increased by sub-divided/split of shares. <BR> 5. The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post-employment benefits received Presidential assent in September 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified and the final rules/ interpretation have not yet been issued. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective. <BR> 6. During the quarter ended June 30, 2025, the Company reviewed the estimated useful lives of its items of Plant and Equipment. Based on a detailed technical evaluation by independent consultants, the company has revised the useful life of certain categories of Plant and machineries from 15 years to 20-25 years. The revision reflects the realistic useful life over which these plant and machineries are expected to provide economic benefits to the Company. <BR> This change in estimate has been accounted for prospectively in accordance with the requirements of Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors. As a result of this revision, the depreciation expense for half year ended is lower by Rs. 147.06 Lakhs, with a corresponding increase in the profit before tax for half year ended. <BR> 6. During the previous quarter the company has converted 1,50,000 share warrants into 9,00,000 Equity Shares (after giving impact of subdivision and bonus issue ) of Rs 5 each vide board meeting held on 07 June, 2025 and 1,50,000 share warrants have been forfeited due to non payment of the balance amount. <BR> The listing and trading approval for the resultant equity shares received from the National Stock Exchange of India Limited (NSE) on October 08, 2025. However, these equity shares have been included in the calculation of EPS. <BR> 7. Comparative figures have been regrouped/reclassified to conform to the current period's/year's presentation. <BR> 2025-04-012025-09-30UnauditedStandalone168945100039427000172887800010637960005221000-51024000153459000549810008054000030777700016147500001141280000114128000210770006272000273490000867790000000867790002990008707800037122000051.171.17001.171.170.00570.02190.0308Other Expenses154167000Other 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