5002272026-04-012026-06-305002272026-04-012026-06-30in-capmkt:OtherExpenses1Member5002272026-04-012026-06-30in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares500227JINDALPOLYNAINE197D01010JINDAL POLY FILMS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-142026-08-10INRLakhsQuarterlyFirst quarterSingle segmentNon woven fabric2026-08-1419:00:002026-08-1423:30:00Not applicablefalsefalse1 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 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 /> " 30th June 2026 <br /> Unaudited " " 31st March 2026 <br /> Audited " " 30th June 2025 <br /> Unaudited <br /> " " 31st March 2026 <br /> Audited " <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) - (10.00) <br /> Impact of labour laws c - - - (48.48) <br /> Provision of loans to a subsidiary - considered doubtful d (22,350.00) (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 /> (22,350.00) (2,10,687.09) - (2,14,715.68) <br /> <br /> (a) : During the previous year, some equity shares were bought back by JPF Netherlands Investment B.V. pursuant to a buyback offer. Consequently, the Company had recognized a loss of Rs. 3,929.15 lakhs on the buyback of these shares. <br /> (b) : During the previous 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. <br /> (c) : With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. The Company had evaluated impact of the Labour Codes on its employee benefit obligations, and an additional liability of Rs. 48.48 lakhs , which had accounted for in the previous year ended 31st, March 2026, in line with the principles outlined by the Institute of Chartered Accountants of India. <br /> (d) : During the previous year, the management of the Company had considered that there was significant financial stress experienced by a subsidiary as a consequence of the fire incident, which had adversely affected the operations and financial position of the subsidiary, due to which there exists an 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 financial condition and the extent of operational disruptions, the Company had recognized an impairment provision for outstanding loan and other receivables amounting to Rs. 142,131.20 lakhs in the financial statements/results of the previous year. Also, considering the circumstances as described above and the financial position of the subsidiary, the management of the Company had taken a view that recovery of interest accrued on loans and on the other recievables was not certain and hence had written off such interest amounting to Rs. 26,696.93 lakhs. Deferred tax on provisions for loans and other receivables was not been recognised due to above stated uncertainity. Further, in line with previous year as stated above, loan amounting to Rs. 22,350 lakhs given in the current quarter have been fully provided for in the books of account. <br /> 4 In view of the matter stated in paragraph 3(d) above, in the current quarter the Company has not recognised interest income on loans amounting to Rs. 6443.10 lakhs. <br /> 5 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 14, 2026 and the Statutory Auditor of the Company has carried out the limited review of the same. <br /> 6 The above results of the Company are available for investors at www.jindalpoly.com, www.nseindia.com and www.bseindia.com.2026-04-012026-06-30UnauditedStandalone1907128000135326700032603950001135176000011561000938040007390600011932700033952800017733020001487093000-2235000000-747907000179859000219570002018160000-9497230000000-9497230000-94972300043786400010-21.69-21.6900-21.69-21.691.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 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 /> " 30th June 2026 <br /> Unaudited " " 31st March 2026 <br /> Audited " " 30th June 2025 <br /> Unaudited <br /> " " 31st March 2026 <br /> Audited " <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) - (10.00) <br /> Impact of labour laws c - - - (48.48) <br /> Provision of loans to a subsidiary - considered doubtful d (22,350.00) (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 /> (22,350.00) (2,10,687.09) - (2,14,715.68) <br /> <br /> (a) : During the previous year, some equity shares were bought back by JPF Netherlands Investment B.V. pursuant to a buyback offer. Consequently, the Company had recognized a loss of Rs. 3,929.15 lakhs on the buyback of these shares. <br /> (b) : During the previous 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. <br /> (c) : With effect from November 21, 2025, the Government of India has brought the four Labour Codes into force. The Company had evaluated impact of the Labour Codes on its employee benefit obligations, and an additional liability of Rs. 48.48 lakhs , which had accounted for in the previous year ended 31st, March 2026, in line with the principles outlined by the Institute of Chartered Accountants of India. <br /> (d) : During the previous year, the management of the Company had considered that there was significant financial stress experienced by a subsidiary as a consequence of the fire incident, which had adversely affected the operations and financial position of the subsidiary, due to which there exists an 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 financial condition and the extent of operational disruptions, the Company had recognized an impairment provision for outstanding loan and other receivables amounting to Rs. 142,131.20 lakhs in the financial statements/results of the previous year. Also, considering the circumstances as described above and the financial position of the subsidiary, the management of the Company had taken a view that recovery of interest accrued on loans and on the other recievables was not certain and hence had written off such interest amounting to Rs. 26,696.93 lakhs. Deferred tax on provisions for loans and other receivables was not been recognised due to above stated uncertainity. Further, in line with previous year as stated above, loan amounting to Rs. 22,350 lakhs given in the current quarter have been fully provided for in the books of account. <br /> 4.In view of the matter stated in paragraph 3(d) above, in the current quarter the Company has not recognised interest income on loans amounting to Rs. 6443.10 lakhs. <br /> 5.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 14, 2026 and the Statutory Auditor of the Company has carried out the limited review of the same. <br /> 6.The above results of the Company are available for investors at www.jindalpoly.com, www.nseindia.com and www.bseindia.com.power and fuel212149000others127379000000