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POLY FILMS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-21INRLakhsQuarterlyFourth quarterSingle segmentBOPP FILMS2026-05-2814:00:002026-05-2817:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-04-01https://www.owmnahar.com/nahar_polyfilm/pdf/RPT-NAHAR-POLY-1_2025.pdffalsefalseNot Applicable, No Default2026-01-012026-03-31AuditedStandalone167677900036575000171335400010751090000-319110008121700017263000799010002403160001461895000251459000025145900061255000-800600053249000019821000000001982100006058000025879000012294000058.068.06008.068.061. These financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment thereafter. <BR> 2. The Company is operating in single segment i.e. "BOPP Films". Hence, Segment Reporting as required under Ind-AS 108 (Operating Segments) is not applicable. <BR> 3. The figures for the current quarter and the corresponding previous quarter are the balancing figures between the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the relevant financial year. <BR> 4. The Government of India has consolidated 29 existing labour legislations into unified framework comprising four labour codes, namely the Code of Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code 2020, and the Occupational Safety,Health and Working Conditions Code, 2020(collectively refereed to as the “Codes”) .The Ministry of Labour & Employment notified Central Rules in respect of the current legislation in current financial year. The incremental impact of these changes assessed by the Company on the basis of the information available is not material. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability to employee benefits. <BR> 5. The Board of Directors have recommended Dividend @30% i.e Rs 1.50/- per equity shares of Rs 5/- each for the Financial year 2025-26, subject to approval of the Shareholders at the ensuing Annual General Meeting of the Company. <BR> 6. The above financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 28th May, 2026. The Statutory Auditors of the Company have issued an Auditor's Report with unmodified opinion on the above Financial Results.2025-04-012026-03-31AuditedStandalone7042021000248310000729033100046622770000194380003220040007845800032474900096698100063739070009164240000916424000224380000937200023375200006826720000000682672000-302210006524510001229400005530888800027.7627.760027.7627.76Power & Fuel84655000Others155661000Power & Fuel326711000Others640270000179914500022290700000284138800004455000028859380005681090005476099000701232000397820002405010001238000608000071300051290000339604000328230002164460001290105000676620400012577700053088880005434665000543466500044700000000044700000001305190000121746000699265000342517000322640001053920001376560002516700050534000012206100048730000063227400013315390006766204000Other non-current financial assets44550000Other non-current assets568109000Other current financial assets51290000Other current assets216446000Other non-current liabilities121746000Other 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Jawahar Lal Oswal******Promoter and DirectorAny other transactionSitting Fees30000NA3000000Nahar Poly Films Limited******Sh. Dinesh Oswal******Promoter and DirectorAny other transactionSitting Fees40000NA4000000Nahar Poly Films Limited******Sh.Kamal Oswal******Promoter and DirectorAny other transactionSitting Fees40000NA4000000857529000AuditedtrueYAPL & CO.true2027-03-31