5233912026-01-012026-03-315233912026-03-315233912025-03-315233912025-04-012026-03-315233912026-01-012026-03-31in-capmkt:OtherExpenses1Member5233912026-01-012026-03-31in-capmkt:OtherExpenses2Member5233912025-04-012026-03-31in-capmkt:OtherExpenses1Member5233912025-04-012026-03-31in-capmkt:OtherExpenses2Member5233912026-03-31OtherNoncurrentFinancialAssetsDomain15233912026-03-31OtherNoncurrentAssetsDomain15233912026-03-31OtherCurrentFinancialAssetsDomain15233912026-03-31OtherCurrentAssetsDomain15233912026-03-31OtherNoncurrentLiabilitiesDomain15233912026-03-31OtherCurrentFinancialLiabilitiesDomain15233912026-03-31OtherCurrentLiabilitiesDomain15233912026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15233912025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15233912026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15233912025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15233912026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares523391NAHARPOLYNOTLISTEDINE308A01027Nahar 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 opinion2026-01-012026-03-31AuditedConsolidated167677900036575000171335400010751090000-319110008121700017263000799010002403160001461895000251459000025145900061255000-80060005324900001982100000006751000204961000-1826940002226700012294000058.348.34008.348.341. The Company does not have any Subsidiary /Joint Venture as on 31.03.2026. However, the accounts of One Associate Company, Nahar Capital and Financial Services Limited have been consolidated in accordance with the Indian Accounting Standards 110 'Consolidated Financial Statements'. Indian Accounting Standard 111 'Joint Arrangement' and Indian Accounting Standard 'Investments in Associates and Joint Ventures'. <BR> 2. 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> 3. 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> 4. 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> 5. 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> 6. 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> 7. 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.2025-04-012026-03-31AuditedConsolidated704202100023839300072804140004662277000019438000322004000784580003247490009669810006373907000906507000090650700022438000093720002337520000672755000000115602000788357000-1131210006752360001229400005854197100032.0632.060032.0632.06Power & Fuel84655000Others155661000Power & Fuel326711000Others6402700001799145000222907000006074472000044550000611902200005681090008709183000701232000397820002405010001238000608000071300051290000339604000328230002164460001290105000999928800012577700085419710008667748000866774800044700000044700000001305190001217460006992650003425170003226400010539200013765600025168000505341000122061000487300063227500013315400009999288000Other non-current financial assets44550000Loans & Advances568109000Other current financial assets51290000Other current assets216446000Other non-current liabilities121746000Other current financial liabilities25168000Other current liabilities12206100078458000-198807000765870000121120009810000-8760000172470000-3510000-4162840003247490000-416800001150630000069030001168090000-557870000-59000487700000-1731290007333780000002305720000502806000005570540007497700000000920002478330000000000000000865000000925000000001682000011680900000-2468280000000000002793750000245880007845800000-382421000-1264430000-1264430001337610007318000 Items that will not be reclassified to profit or loss7156200071562000 Items that will not be reclassified to profit or loss-34390000-3439000010982000-4169000Share of other comprehensive income/(loss) from Associates-243274000-243274000Share of other comprehensive income/(loss) from Associates-82900000-8290000000-182694000-113121000AuditedtrueYAPL & CO.true2027-03-31