Annual Report of the Company for the financial year ended 31st March, 2026 is enclosed.

POLY FILMS LTD. Regd. Office & Corporate Office : 376, Industrial Area-A, Ludhiana -141003 (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 NIPEL|sn|2!ne!6:2:]| August 29, 2026 Corporate Relations Department Corporate Listing Department 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 -400 001 Bandra-Kurla Complex, Bandra (E) Mumbai -400 051 SCRIP CODE: 523391 SYMBOL: NAHARPOIY SUB: ANNUAL REPORT 2025-26 Dear Sir/Madam, Pursuant to the requirements of Regulation 34 of SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith Annual Report of the Company for the Financial Year 2025-26. The same has also been uploaded on Company's website i.e. www.owmnahar.com. This is for the information of the general public as well as members of the Exchange. Thanking You, Yours faithfully, FOR NAHAR POLY FILMS LIMITED ; i . I-,,i, .` ul ---~ u i i I,I.). :i SAKSHI MAHESHWARI (#:fRNSYH::CNROF:AAR7¥2:`:L`\~_.=_=`.,.+~, Encl. as above Factory : VIll. Sarakia / ltayakalan, Near Mandideep Hosangabad Road, Dist(. Raisen -464993 (M.P.) (India) Phones : 91-7480-234340/41/46 Email : npfl@owmnahar.com RK OF INTEGRIT The Nahar Group Annual Report 2025-26 POLY FILMS LIMITED BOARD OF DIRECTORS Mr. Jawahar Lal Oswal Chairman Mr. Sambhav Oswal Managing Director Mr. Dinesh Oswal Director Mr. Kamal Oswal Director Mr. Dinesh Gogna Director Mr. Satish Kumar Sharma Executive Director Dr. Manisha Gupta Independent Director Dr. Prem Lata Singla Independent Director Dr. Anchal Kumar Jain Independent Director Dr. Rajan Dhir Independent Director Dr. Roshan Lal Behl Independent Director Dr. Pankaj Goel Independent Director Chief Financial Officer Company Secretary Mr. Rakesh Kumar Jain Ms. Sakshi Maheshwari Registrar & Share Transfer Agent M/s Alankit Assignments Limited Alankit House, 4E/2, Jhandewalan Extension New Delhi - 110 055. Registered Office Bankers Auditors 376, Industrial Area-A, Punjab National Bank M/s YAPL & Co. Ludhiana-141003, Punjab Bank of Maharashtra Chartered Accountants 102, Kismat Complex, Works G.T. Road, Miller Ganj, Village - Sarakia/Itaya Kalan, NH-12, Ludhiana-141003 Hoshangabad, Near Mandideep, Distt. Raisen (M.P.) Day: Friday 38th Date : 25th September, 2026 Time : 11:30 am ANNUAL GENERAL MEETING Mode : Video Conference (VC) or Other Audio Visual Means (OAVM) Contents Page No. Notice 1 E-Voting Instructions 5 Director’s Report 17 Corporate Governance Report 37 Management Discussion and Analysis 54 Independent Auditor’s Report 57 Standalone Balance Sheet 64 Standalone Statement of Prot & Loss 65 Notes on Standalone Financial Statements 67 Consolidated Independent Auditor’s Report 94 Consolidated Balance Sheet 99 Consolidated Statement of Prot & Loss 100 Notes on Consolidated Financial Statements 102 P Annual Report NAHAR POLY FILMS LIMITED 2025-2026 NOTICE Five Thousand Only) plus applicable taxes and NOTICE IS HEREBY GIVEN THAT THE THIRTY- reimbursement of out of pocket expenses incurred, be EIGHTH ANNUAL GENERAL MEETING (AGM) of the and is hereby ratified.” members of M/S NAHAR POLY FILMS LIMITED (“the “RESOLVED FURTHER THAT the Board of Directors of Company”) will be held on Friday, the 25th day of the Company be and are hereby authorised to do all such September, 2026 at 11:30 A.M. through Video acts, deeds and things and take all such steps as may be Conferencing (VC) / Other Audio Visual Means (OAVM) to necessary, proper or expedient to give effect to this transact the following businesses: resolution.” ORDINARY BUSINESS: ITEM NO: 6 TO RE-APPOINT DR. ANCHAL KUMAR ITEM NO: 1 - ADOPTION OF FINANCIAL JAIN (DIN: 09546925) AS AN INDEPENDENT STATEMENTS DIRECTOR OF THE COMPANY (i) To consider and adopt the Standalone Financial To consider and if thought fit, to pass with or without Statements of the Company for the financial year modification(s) the following resolution as a Special ended 31st March, 2026 and the Reports of the Board Resolution: of Directors and Auditors thereon. “RESOLVED THAT pursuant to the provisions of (ii) To consider and adopt the Consolidated Financial Sections 149, 152 & 164 read with Schedule IV and any Statements of the Company for the financial year other applicable provisions of the Companies Act, 2013 ended 31st March, 2026 and the Reports of the read with the Companies (Appointment and Qualification Auditors thereon. of Directors) Rules, 2014 (including any statutory modification(s) or re-enactment(s) thereof for the time ITEM NO: 2 - DECLARATION OF DIVIDEND being in force), the SEBI (Listing Obligations and To declare a Dividend of Rs. 1.50/- per Equity Share of Disclosure Requirements) Regulations, 2015 and Rs. 5/- each for the financial year ended 31st March, 2026. Articles of Association of the Company and on the ITEM NO: 3 - APPOINTMENT OF MR. KAMAL OSWAL recommendation of the Nomination and Remuneration (DIN: 00493213) AS A NON-EXECUTIVE DIRECTOR Committee and the Board of Directors, Dr. Anchal Kumar LIABLE TO RETIRE BY ROTATION Jain (DIN: 09546925) was appointed as an Independent To appoint a director in place of Mr. Kamal Oswal (DIN: Director for 5(five) consecutive years by the shareholders 00493213) in terms of section 152 (6) of the Companies w.e.f 25th May, 2022 and who holds office up to 24th May, Act, 2013, who retires by rotation and being eligible offers 2027 and who qualifies for being appointed as an himself for re-appointment. Independent Director, be and is hereby re-appointed as an Independent Director of the Company not liable to ITEM NO: 4 - APPOINTMENT OF MR. DINESH GOGNA retire by rotation, to hold office for a second term of 5(five) (DIN: 00498670) AS A NON-EXECUTIVE DIRECTOR consecutive years w.e.f. 25th May, 2027 up to 24th May, LIABLE TO RETIRE BY ROTATION 2032.” To appoint a director in place of Mr. Dinesh Gogna (DIN: “RESOLVED FURTHER THAT the Board of Directors of 00498670) in terms of section 152 (6) of the Companies the Company be and are hereby authorised to do all such Act, 2013, who retires by rotation and being eligible offers acts, deeds, matters and things and take all such steps as himself for re-appointment. may be necessary, proper or expedient to give effect to SPECIAL BUSINESS: this resolution.” ITEM NO: 5– RATIFICATION OF REMUNERATION OF ITEM NO: 7 TO RE- APPOINT DR. ROSHAN LAL BEHL COST AUDITORS OF THE COMPANY (DIN: 06443747) AS AN INDEPENDENT DIRECTOR To consider and if thought fit, to pass with or without OF THE COMPANY modification(s) the following resolution as an Ordinary To consider and if thought fit, to pass with or without Resolution: modification(s) the following resolution as a Special “RESOLVED THAT pursuant to the provisions of Section Resolution: 148(3) and all other applicable provisions, if any, of the “RESOLVED THAT pursuant to the provisions of Companies Act, 2013 read with the Companies (Audit Sections 149, 152 & 164 read with Schedule IV and any and Auditors) Rules, 2014 (including any statutory other applicable provisions of the Companies Act, 2013 modification(s) or re-enactment(s) thereof for the time read with the Companies (Appointment and Qualification being in force), the Cost Auditors M/s. Khushwinder of Directors) Rules, 2014 (including any statutory Kumar & Associates (Firm Registration No. 000102), modification(s) or re-enactment(s) thereof for the time Jalandhar, appointed by the Board to conduct the audit of being in force), the SEBI (Listing Obligations and the Cost Records of the Company for the financial year Disclosure Requirements) Regulations, 2015 and 2026-27 at a remuneration of Rs. 55,000/- (Rupees Fifty Articles of Association of the Company and on the P Annual Report NAHAR POLY FILMS LIMITED 2025-2026 recommendation of the Nomination and Remuneration Sections 14 [Showing first 8,000 characters — download PDF for full document]