Outcome of Board Meeting

Nahar POLY FILMS LTD. dii Regd. Office & Corporate Office : 376, Industrial Area-A, Ludhiana - 141 003 (INDIA) Phones : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956. E-mail :secnel@owmnahar.com Website : www.owmnahar.com CIN No. : L17115PB1988PLC008820 mon NPFL/SD/2026-27/ 30th October, 2026 Corporate Relations Department Corporate Listing Department a The BSE Limited The National Stock Exchange of India Limited 25th Floor, P.J. Towers, Exchange Plaza, 5th Floor, Dalal Street, Plot No. C/1, G-Block MUMBAI — 400001 Bandra-Kurla Complex, Bandra (E) MUMBAI — 400051 SCRIP CODE: 523391 SYMBOL: NAHARPOLY SUB: UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30.09.2026 OUTCOME OF BOARD MEETING Dear Sir/Madam, Pursuant to Regulation 30 read with Schedule Ill and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the Board of Directors of the Company in their meeting held on 30th October, 2026 have inter-alia, approved the Standalone and Consolidated Un-audited Financial Results for the quarter and half year ended 30th September, 2026 (copy enclosed) along with Statement of Assets and Liabilities and Cash Flow Statement as at 30" September, 2026 and Limited Review Reports on the above said Financial Results by M/s. YAPL & Co, Chartered Accountants, Ludhiana. The Board Meeting commenced at 12:00 noon and concluded at 5:30 p.m. Thanking you, Yours faithfully, FOR NAHAR POLY FILMS LIMITED SAKSHI MAHESHWARI (COMPANY SECRETARY) >< MEMBERSHIP NO.: A79236 Encl. as above Factory : Vill. Sarakia / Itayakalan, Near Mandideep Hosangabad Road, Distt. Raisen - 464993 (M.P.) (India) Phones : 91-7480-234340/41/46 Email : npfi@owmnahar.com ‘ POLY FILMS LTD. Regd. Office & Corporate Office : 376, Industrial Area-A, Ludhiana - 141 003 (INDIA) — Phones : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956. E-mail :secnel@owmnahar.com Website : www.owmnahar.com — CIN No. : L17115PB1988PLC008820 UN-AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30-09-2026 Rs. (In lakhs) Sr No PARTICULARS Quarter Ended Half Year Ended Year Ended 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30-Sep-25 31-Mar-26 Un-Audited Un-Audited Un-Audited Un-Audited Un-Audited Audited Revenue 1 Revenue from Operations 25,893.06 15,991.74 17,229.85 41,884.80 36,905.33 70,420.21 2 Other Income 505.70 463.49 649.28 969.19 953.25 2,483.10 = Total Revenue 26,398.76 16,455.23 17,879.13 42,853.99 37,858.58 72,903.31 4 Expenses: « a |Cost of materials consumed 17,917.45 12,522.51 11,488.23 30,439.96 24,721.27 46,622.77 b |Purchase of Stock-in-Trade - - a " ™ " c¢ |Changes in inventories of finished goods, work-in- 170.98 (1,083.17) (380.05) (912.19) 100.15 194.38 progress and Stock-in-Trade d_ |Employee benefit expense 912:97 790.51 830.24 1,703.48 1,592.65 3,220.04 e |Finance costs 165.92 160.94 201.00 326.86 424.80 784.58 ° f |Depreciation and amortization expense 828.61 810.97 818.76 1,639.58 1,630.99 3,247.49 g |Other expenses - Power & Fuel 1,031.10 530.67 910.41 1,561.77 1,596.84 3,267.11 - Others 1,890.36 1,715.08 1,603.85 3,605.44 3,339.66 6,402.70 Total Expenses 22,917.39 15,447.51 15,472.44 38,364.90 33,406.36 63,739.07 5 Profit before exceptional items and tax 3,481.37 1,007.72 2,406.69 4,489.09 4,452.22 9,164.24 6 Exceptional Items m = - : - - 7 Profit before tax 3,481.37 1,007.72 2,406.69 4,489.09 4,452.22 9,164.24 8 Tax expense: (1) Current tax 701.50 446.00 480.50 1,147.50 1,062.00 2,243.80 (2) Deferred tax (104.17) (60.91) 200.54 (165.08) 174.57 93.72 g Profit for the Period : 2,884.04 622.63 1,725.65 3,506.67 3,215.65 6,826.72 10 | |Other Comprehensive Income (i) |(a) Items that will not be reclassified to profit or loss 247.88 4,026.94 (4,793.64) 4,274.82 (62.15) (343.90) (b) income tax relating to items that will not be (41.98) (575.85) 685.49 (617.83) 8.89 41.69 reclassified to profit or loss (ii) |(a) Items that will be reclassified to profit or loss e = 4 s e (b) Income tax relating to items that will be reclassified . . . . . to profit or loss Total Other Comprehensive Income for the Period 205.90 3,451.09 (4,108.15) 3,656.99 (53.26) (302.21) 11 Total Comprehensive Income for the Period 3,089.94 4,073.72 (2,382.50) 7,163.66 3,162.39 6,524.51 2 Paid up equity share capital (Rs 5 per share (Face value of the share shall be indicated) 1,229.40 1,229.40 1,229.40 1,229.40 1,229.40 1,229.40 13 Reserves excluding Revaluation Reserves as per balance . . . . . 53,088.88 sheet of previous accounting year 14 Earning per equity share: Basic/Diluted 11.73 2.53 7.02 14.26 13.08 27.76 NOTES: 1. 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. 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. 3 The above results were reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on 30th October, 2026. The financial results have been Reviewed by Statutory Auditors of the Company. FOR NAHAR POLY FILMS LIMITED owt SAMBHAV OSWAL PLACE: LUDHIANA ea (MANAGING DIRECTOR) DATED: 30TH OCTOBER, 2026 Nes DIN: 07619112 Factory : Vill. Sarakia / Itayakalan, Near Mandideep Hosangabad Road, Distt. Raisen - 464993 (M.P.) (India) Phones : 91-7480-234340/41/46 Email : npfi@owmnahar.com POLY FILMS LTD. Regd. Office & Corporate Office : 376, Industrial Area -A, Ludhiana - 141 003 (INDIA) Phones : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956. E-mail :secnel@owmnahar.com Website : www.owmnahar.com CIN No. : L17115PB1988PLC008820 STANDALONE STATEMENT OF ASSETS AND LIABILITIES AS AT 30-09-2026 Rs. (In Lakhs) Sr. No. Particulars Half Yearly Ended 30.09.2026 As at 31.03.2026 A ASSETS Un-Audited (Audited) Non-current assets (i) Property, Plant and Equipment 18,757.23 17,991.45 (ii) Capital work in progress . 2,953.21 2,229.07 (iii) Financial Assets (a) Investments 31,563.30 28,413.88 (b) Other Non Current Financial Assets 479.40 445.50 (iv) Other Non- Current Assets (a) Loans & Advances 6,136.89 5,681.09 Sub-total - Non-Current Assets 59,890.03 54,760.99 Current assets (i) Inventories 8,354.55 7,012.32 (ii) Financial Assets (a) Investments - 397.82 (b) Trade Receivables 3,494.74 2,405.01 (c) Cash and cash equivalents 34.24 12.38 (d) Other Bank Balances 398.65 60.80 (e) Loans 16.24 7.13 (f) Other Financial Assets 1,004.89 512.90 (iii) Current tax assets (net) 1,327.48 328.23 (iv) Other current assets 4,669.56 2,164.46 Sub-total - Current Assets 19,300.35 12,901.05 TOTAL ASSETS 79,190.38 67,662.04 B. EQUITY AND LIABILITIES EQUITY : (i) Equity Share Capital 1,257.77 1,257.77 (ii) Other Equity 59,883.71 53,088.88 Total Equity 61,141.48 54,346.65 LIABILITIES Non-current Liabilities (i) Financial Liabilities (a) Borrowings 3,967.46 4,470.00 (ii) Deferred tax liabilities (net) 1,757.94 1,305.19 (iii) Other Non- Current Liabilities 1058.59 1217.46 Sub-total - Non-Current Liabilities 6,783.99 6,992.65 Current Liabilities (i) Financial Liabilities (a) Borrowings 4,674.17 3,425.17 (b) Trade and Other Payables - MSME 368.74 322.64 - Others 1,077.97 1,053.92 (c) Other Financial Liabilities 586.95 251.67 (ii) Other current liabilities 3,339.05 1,220.61 (iii) Provisions Provisions for Gratuity 70.53 48.73 (iv) Current tax liabilities (net of advance tax) 1,147.50 Sub-total - Current Liabilities 11,264.91 6,322.74 TOTAL EQUITY AND LIABILITIES 79,190.38 67,662.04 FOR NAHAR POLY FILMS LIMITED - farultkirrsul , SAMBHAV OSWAL Place: LUDHIANA if (MANAGING DIRECTOR) Dated: 30TH OCTOBER, 2026 DIN: 07619112 Factory : Vill. Sarakia / Itayakalan, Near Mandideep Hosangabad Road, 464993 (M.P.) (India) Distt. Raisen - Phones : 91-7480-2343 [Showing first 8,000 characters — download PDF for full document]