SMVD2025-10-012026-03-31SMVD2026-03-31SMVD2025-03-31SMVD2025-04-012026-03-31SMVD2025-10-012026-03-31in-capmkt:OtherExpenses1MemberSMVD2025-10-012026-03-31in-capmkt:OtherExpenses2MemberSMVD2025-04-012026-03-31in-capmkt:OtherExpenses1MemberSMVD2025-04-012026-03-31in-capmkt:OtherExpenses2MemberSMVD2026-03-31OtherCurrentLiabilitiesDomain1SMVD2026-03-31OtherNoncurrentAssetsDomain1SMVD2026-03-31OtherCurrentAssetsDomain1SMVD2025-10-012026-03-31RelatedPartyTransactionDomain1SMVD2025-09-30RelatedPartyTransactionDomain1SMVD2026-03-31RelatedPartyTransactionDomain1SMVD2025-10-012026-03-31RelatedPartyTransactionDomain2SMVD2025-09-30RelatedPartyTransactionDomain2SMVD2026-03-31RelatedPartyTransactionDomain2SMVD2025-10-012026-03-31RelatedPartyTransactionDomain3SMVD2025-09-30RelatedPartyTransactionDomain3SMVD2026-03-31RelatedPartyTransactionDomain3SMVD2025-10-012026-03-31RelatedPartyTransactionDomain4SMVD2025-09-30RelatedPartyTransactionDomain4SMVD2026-03-31RelatedPartyTransactionDomain4SMVD2025-10-012026-03-31RelatedPartyTransactionDomain5SMVD2025-09-30RelatedPartyTransactionDomain5SMVD2026-03-31RelatedPartyTransactionDomain5SMVD2025-10-012026-03-31RelatedPartyTransactionDomain6SMVD2025-09-30RelatedPartyTransactionDomain6SMVD2026-03-31RelatedPartyTransactionDomain6SMVD2025-10-012026-03-31RelatedPartyTransactionDomain7SMVD2025-09-30RelatedPartyTransactionDomain7SMVD2026-03-31RelatedPartyTransactionDomain7SMVD2025-10-012026-03-31RelatedPartyTransactionDomain8SMVD2025-09-30RelatedPartyTransactionDomain8SMVD2026-03-31RelatedPartyTransactionDomain8SMVD2025-10-012026-03-31RelatedPartyTransactionDomain9SMVD2025-09-30RelatedPartyTransactionDomain9SMVD2026-03-31RelatedPartyTransactionDomain9SMVD2025-10-012026-03-31AuditorDomain1SMVD2025-10-012026-03-31in-capmkt:AuditedMemberSMVD2026-03-31in-capmkt:AuditedMemberSMVD2025-10-012026-03-31in-capmkt:AdjustedMemberSMVD2026-03-31in-capmkt:AdjustedMemberSMVD2025-10-012026-03-31OtherFinancialItemDomain1in-capmkt:AuditedMemberSMVD2025-10-012026-03-31OtherFinancialItemDomain1in-capmkt:AdjustedMemberSMVD2025-10-012026-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares000000SMVDNOTLISTEDINE702Y01013SMVD POLY PACK LIMITEDSMEEquity2025-04-012026-03-312026-05-282026-05-23INRLakhsHalf YearlyYearlySingle segmentPLASTIC PRODUCTS2026-05-2817:00:002026-05-2817:30:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-11-14https://www.smvdpolypack.com/_files/ugd/4719b6_8f7bf086354049aab99cb80a4abfb56a.pdffalsetrue2025-10-012026-03-31AuditedStandalone476000756100080370002858000091800055440007765000396000291100020392000-12355000-3234000-155890000-15589000000-15589000000-15589000-155890001003010001003.01-1.55-1.552025-04-012026-03-31AuditedStandalone907000212960002220300033630000918000981700011908000740000501600031762000-955900031349000030393100003039310000003039310000003039310003039310001003010001003.01-29591300030.330.3Other Expenses2910000Rounding off1000Other Expenses5014000Rounding off200010030100080190000108320000000009460009460000017600017600057600060007580001100240002787700000000278770000000110000279870000279600001400000317990004591900012300082037000110024000Impact is not ascertainable for reason already provided in the report.Other current liabilities576000Other non current assets110000Other current Assets12300007400000020600000000534000321005000-349490000-2076150000078441000789750003829060000-11908000-3196000324000-9083000382211000-3134900000687210000049000000000024300033910000000002060003072000074210000124510000012451000000-12559000355650000001000-4812300000-481230003304900003304900015000033199000smvd poly pack limited******Pramod Kumar Agarwal******KMPRemuneration1450000nil720000580000smvd poly pack limited******Nirmal Parakh******CFORemuneration2479000Value approved considering bonus, gratuity etc.164300000opening & Closing balances represents as on 1.4.2025 & 31.03.2026smvd poly pack limited******Shilpa Parakh******Relative of KMPRemuneration1070000Value approved considering bonus, gratuity etc.71100000opening & Closing balances represents as on 1.4.2025 & 31.03.2026smvd poly pack limited******Prateek agarwal******Relative of KMP/DirectorRemuneration1581000value approved w.r.t. increase in salary98100000opening & Closing balances represents as on 1.4.2025 & 31.03.2026smvd poly pack limited******Shikha Agarwal******CSRemuneration715000Value approved considering bonus.38200000opening & Closing balances represents as on 1.4.2025 & 31.03.2026smvd poly pack limited******Tirumala Resins private limited******Enterprises over which KMP have influenceAny other transactionRent184000Value approved including GST(without GST 1.56)1060001990000opening & Closing balances represents as on 1.4.2025 & 31.03.2026smvd poly pack limited******Nirmal Parakh******CFOAdvance47000To be Carried forward until paid42000470000opening & Closing balances represents as on 1.4.2025 & 31.03.2026(Advance given was 0.47 out of which 0.05 received during last half year and balance 0.42 received during this period.)smvd poly pack limited******Prateek Agarwal******Relative of KMP/DirectorAdvance300000nil000opening & Closing balances represents as on 1.4.2025 & 31.03.2026smvd poly pack limited******Tirumala Resins private limited******Enterprises over which KMP have influencePurchase of goods or services503000To be Carried forward until paid05030000opening & Closing balances represents as on 1.4.2025 & 31.03.20264585000AuditedQualified opinionSeksaria Tibrewal & CO.true2025-12-31907000907000317610003176100030393100030393100030.330.311002400011002400017040001704000108320000108320000Exceptional ItemExceptional Item313490000313490000We draw attention to Note 10,13 &14 to the financial statements regarding the fire incident at the Companys manufacturing facility, which significantly affected the Companys operations. During the year, the Company received insurance claim and repaid the secured loans from banks and other creditors. <br></br> The financial statements have been prepared on a going concern basis considering the managements proposed revival plans and expected financial assistance from banks/financial institutions and recovery of short claim paid by the insurance company for the company proposes to file a suit before the Honble in the Calcutta High Court. Since the implementation of the proposed project and commencement of operations are dependent upon sanction of funds and outcome of the legal proceedings of the suit to be filed, we are unable to comment upon the expected date of commencement of the proposed project and consequential impact, if any, on the accompanying financial statements. <br></br> Our opinion is qualified in respect of the above matter. <br></br> Qualified opinionSince how long continuingNot quantified <br></br> Impact is not ascertainable till date. <br></br> As per the views of the management there must not be any impact of the Qualified opinion on the Standalone Financial Statements of the Company.The management of the company has the plans and projects in hand to set up new plant in the state of Odisha. Looking to the projects in hand, availability of present funds, expected future cash flow projections on realisation of Insurance claim through legal means on filing suit, the accounts have been prepared under going concern basis.Impact is not ascertainable for reason already provided in the report.Pramod Kumar AgarwalPrateek AgarwalVarun RoongtaSeksaria Tibrewal and CompanyKolkata2026-05-2800000