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POLY FILMS LIMITEDMain BoardEquity2025-04-012026-03-312026-08-132026-08-10INRLakhsQuarterlyFourth quarterSingle segmentNon-woven fabric2026-08-1320:00:002026-08-1323:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-08-13https://www.jindalpoly.com/coporate-structure-and-governancefalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone16814660003634716000531618200011940070000-1417100008958600011976700011726300052710120006649925000-1333743000-21068708000-22402451000-332062000-269555000-6016170000-218008340000000-21800834000-974000-2180180800043786400010-497.89-497.8900-497.89-497.891. These standalone financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the Companies (India Accounting Standard) Rules, 2015 as amended time to time and other recognised accounting practices and policies to the extent applicable. <br /> 2. The figures for three months ended 31st March 2026 and 31st March 2025 are the balancing figure between audited figures in respect of the full financial year and unaudited published figures up to nine months of relevant financial year. <br /> 3. Details of exceptional item as follows: <br /> Particulars Quarter ended Year Ended <br /> " 31st March 2026 <br /> " 31st Dec 2025 31st March 2025 31st March 2026 31st Mar 2025 <br /> Loss on buy back of shares of a subsidiary a 50.96 - - (3,929.15) - <br /> Provision for impairment on investments in subsidiaries b (10.00) - (2,604.44) (10.00) (2,604.44) <br /> Impact of labour laws c - (48.48) - (48.48) - <br /> Provision of loans to a subsidiary - considered doubtful d (1,42,131.20) - - (1,42,131.20) - <br /> Provision of other Receivable from a subsidiary - considered doubtful d (41,899.92) - - (41,899.92) - <br /> Interest on loans & other Receivables from a subsidiary - written off d (26,696.93) - - (26,696.93) - <br /> Recovery of Loan including interest from a related party e - - - - 13,650.88 <br /> (2,10,687.09) (48.48) (2,604.44) (2,14,715.68) 11,046.44 <br /> (a) : The Company has a non-current investment in equity shares of its Subsidiary, JPF Netherland Investment B.V. amounting to Rs. 46,903.74 lakhs (previous year Rs. 54,840.69 lakhs). During the year, some equity shares were bought back by JPF Netherlands Investment B.V. pursuant to a buyback offer. Consequently, the Company recognized a loss of Rs. 3,929.15 lakhs on the buyback of these shares. <br /> (b) : During the year, the Company's investments in its subsidiaries Jindal Speciality Films Limited and Global Nonwoven Limited were fully impaired based on an assessment of the financial position of these entities, including their negative net worth, which indicated that the carrying amount of the investments was no longer recoverable. In the previous year, the company had made provision for impairment on investment in a subsidiary company amounting to Rs. 2,604.44 lakhs. <br /> (c) : With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. The Company has evaluated impact of the Labour Codes on its employee benefit obligations, and an additional liability of Rs. 48.48 lakhs which has been accounted for in the previous quarter results and year ended March 2026, in line with the principles outlined by the Institute of Chartered Accountants of India. <br /> (d) : Considering the significant financial stress experienced by a subsidiary as a consequence of the fire incident, which has adversely affected its operations and its financial position, there exists uncertainty towards recoverability of the outstanding loan and other receivables due from the subsidiary. Accordingly, after evaluating all relevant facts and circumstances, including the subsidiary's current financial condition and the extent of operational disruptions, the Company has recognized an impairment provision for outstanding loan and other receivables in the financial statements/results. Further, considering the circumstances described above and the financial position of the subsidiary, the management of the Company is of view that interest accrued on loans and on the other recievables is not certain and hence such amount has been written off. Deferred tax on provisions for loans and other receivables has not been recognised due to above stated uncertainity. <br /> (e) : During the earlier years, Company has given Rs. 9,148.95 lakhs to Jindal India Power Limited (formerly known as Jindal India Thermal Power Limited) for advance against power purchase which was written off in earlier year and disclosed as exceptional item.however, the Company has recovered Rs. 13,650.88 lakhs (including Rs. 4,501.93 lakhs interest thereon) against these amounts in previous year. <br /> 4 The Board of Directors of the Company, at its meeting held on April 10, 2026, has considered and approved the withdrawal of the application filed under regulation 37 of SEBI(Listing obligation and disclosure requirements) Regulations, 2015 to obtain NOC from the stock exchange in respect of the proposed Scheme of Arrangement of the Company and Global Non Woven Limited ("the Scheme). The withdrawal was made in view of procedural delays, geopolitical uncertainties, evolving business and market conditions, and the significant time, cost, and regulatory processes involved in implementing the Scheme. The withdrawal has no impact on the financial position or financial performance of the Company. Consequent to the withdrawal of the proposed Scheme, the impact of the proposed demerger that was reflected in the financial results for the quarter ended December 31, 2025 as discontinued operations has been reversed in the financial results for the quarter ended March 31, 2026. <br /> 5 During the quarter ending June 30,2025, the Company acquired a 48.84% equity stake in Enerlite Solar Films India Limited, pursuant to which Enerlite Solar Films India Limited became a subsidiary of the Company. Prior to this acquisition, and until April 30, 2025, Enerlite Solar Films India Limited was an associate of the Company. <br /> 6 The above standalone results were reviewed by the Audit Committee and taken on record at the meeting of the Board of Directors at their respective meetings held on August 13, 2026 and the Statutory Auditor of the Company has carried out the audit of the same. <br /> 7 The above results of the Company are available for investors at www.jindalpoly.com, www.nseindia.com and www.bseindia.com.2025-04-012026-03-31AuditedStandalone697390900073957850001436969400046688380001028000-117903000321268000668684000485516000773197500013759406000610288000-21471568000-20861280000176236000-766059000-5898230000-202714570000000-202714570001190000-202702670004378640001040494883000-462.96-462.9600-462.96-462.96Power and fuel225816000Expected credit loss on financial assets created / (reversed)-988699000Net loss on fair valuation of investments measured at FVTPL5671394000Others362501000Power and fuel859389000Expected credit loss on financial assets created / (reversed)871000Net loss on fair valuation of investments measured at FVTPL5671394000Others120032100084417950001930500078829000022870000987192300004005260001027244900018835248000178425300026058321000663092000299833000718294000165040300021124890003150243200051824000290467000336289760005246422400043786400040494883000409327470004093274700028958190001306500029088840000747674000309933900067558970002483739000517820001195705000124748700013042300038616490008671040004682700047755800001153147700052464224000Other Financial Assets265032000Other non-current assets135494000Other current assets2112489000Other current assets290467000Lease Liabilities13030000Other Financial Liabilities35000Other Non-Current Liabilities3099339000Lease Liabilities9775000Other Financial Liabilities120648000Other Current Liabilities86710400066868400032100012521000003071270000000058788000-305880000004855160000639170000000285885000227502700001368372000000217903000000231283330002267053000000-570870000232414000007822000031449853000203110220000000800000882780000000000000000115262790002000000000028588500014891000009270100017435000000000000016343450001117000025834000030593600000-2209791000288699000028869900011134000299833000Other comprehensive income net of taxes-1302000-1302000Other comprehensive income net of taxes15900001590000-32800040000000-9740001190000Jindal Poly Films Limited******JPFL Films Private Limited******SubsidiaryAny other transactionCorporate Guarantee Fees40000000NA18774000207640000Jindal Poly Films Limited******Jindal SMI Coated Products Limited******wholly Owned SubsidiarySale of goods or services3400000NA31860001960001781000Jindal Poly Films Limited******Enerlite Solar Films India Private Limited******SubsidiaryAny other transactionLoans converted into debentures2000000000NA1334000008688910001002291000Loan converted into DebenturesJindal Poly Films Limited******Jindal Films India Limited******Fellow SubsidiaryInterest paidNA660001000069000Interest on DebenturesJindal Poly Films Limited******Enerlite Solar Films India Private Limited******SubsidiaryInterest receivedNA15000700020000Interest on DebenturesJindal Poly Films Limited******Jindal India Power Limited******Other EnterpriseAny other transactionSale of investment2700000000NA118500000Jindal Poly Films Limited******JPFL Films Private Limited******SubsidiaryAny other transactionManagement Consultancy Income60000000NA2927500066440000Jindal Poly Films Limited******JPFL Films Private Limited******SubsidiarySale of goods or services11500000NA802500000Jindal Poly Films Limited******Jindal SMI Coated Products Limited******wholly Owned SubsidiaryInterest receivedNA2122300070230000Jindal Poly Films Limited******Enerlite Solar Films India Private 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