Nahar Poly Films LimitedQ1 FY27 Results & Financial Update
Nahar Poly Films Limited: Q1 FY27 consolidated results and company financials – revenue ₹159.92 Cr, PAT ₹11.68 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Chart · Market context
Nahar Poly Films price & chart
Quarter overview
Quarterly earnings analysis
Nahar Poly Films Limited posted consolidated total income of INR 164.55 crore for the first quarter of fiscal year 2027, driven by revenue from operations of INR 159.92 crore.
Profit before exceptional items and tax stood at INR 10.08 crore for the quarter ended June 30, 2026, with no exceptional items reported during the period.
Total tax expenses for the quarter were recorded at INR 3.85 crore, comprising current tax of INR 4.46 crore offset by a deferred tax credit of INR 0.61 crore.
The company recorded standalone profit for the period of INR 6.23 crore, which was further augmented on a consolidated basis by a share of net profit from associate company Nahar Capital and Financial Services Limited amounting to INR 5.46 crore.
Consequently, consolidated profit for the period after share of profit of associates reached INR 11.68 crore, resulting in a basic and diluted earnings per share of INR 4.75 for the quarter.
Total comprehensive income for the consolidated entity stood at INR 64.60 crore, supported by significant movements in other comprehensive income items and share of other comprehensive income from associates.
The board of directors, during their meeting on August 5, 2026, reviewed and approved the unaudited financial results and confirmed the record date for the dividend payout for the financial year ended March 31, 2026.
01 · Business model
What does Nahar Poly Films do?
Nahar Poly Films Limited operates primarily in the packaging film industry, specializing in the manufacturing and distribution of Biaxially Oriented Polypropylene (BOPP) films.
The company's primary manufacturing facility is located at Village Sarakia / Itayakalan, near Mandideep Hoshangabad Road in Raisen district, Madhya Pradesh.
In addition to its core manufacturing operations, the company holds strategic investment holdings, including an associate company, Nahar Capital and Financial Services Limited, which contributes to its consolidated earnings through share of profits.
02 · Historical context
What shaped the business before this quarter
The board fixed September 4, 2026, as the record date for payment of dividend on equity shares for the financial year ended March 31, 2026.
Previously established equity participation in Nahar Capital and Financial Services Limited continued to be consolidated under Ind AS 110 and Ind AS 28, contributing substantially to the quarterly earnings via share of net profit.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹159.92 Cr |
| Total income | ₹164.55 Cr |
| Profit before tax | ₹10.08 Cr |
| Profit after tax | ₹11.68 Cr |
| EPS | ₹4.75 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 7.3% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 6.3% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹4.63 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
04 · Why it moved
Why the quarter looked the way it did
What drove revenue
Generated revenue from operations of INR 159.92 crore from the single reporting segment of BOPP films.
Added INR 4.63 crore to total income through other income streams during the quarter.
What drove margins
Cost of materials consumed stood at INR 125.23 crore, accompanied by a negative change in inventories of finished goods, work-in-progress, and stock-in-trade amounting to INR 10.83 crore.
Power and fuel expenses accounted for INR 5.31 crore, while other operational expenses aggregated to INR 17.15 crore.
Depreciation and amortization expenses were reported at INR 8.11 crore, and finance costs stood at INR 1.61 crore.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates in a single primary business segment, namely 'BOPP Films', making segment reporting under Ind AS 108 inapplicable.
06 · Strategy & new businesses
How the company is trying to change its growth mix
Consolidation incorporates the financial results of associate entity Nahar Capital and Financial Services Limited in compliance with Indian Accounting Standards 110 and 28.
07 · Reported developments
What changed operationally
Consolidated profitability received a boost of INR 5.46 crore from the share of net profit of associate company Nahar Capital and Financial Services Limited.
08 · Beyond the numbers
What changed beyond the numbers
Director Re-appointments
The board approved the re-appointment of Dr. Anchal Kumar Jain as Independent Director for a second term of five consecutive years effective May 25, 2027, and Dr. Roshan Lal Behl, Dr. Prem Lata Singla, and Dr. Rajan Dhir for second terms effective August 24, 2027.
Annual General Meeting
The 38th Annual General Meeting of the company is scheduled for Friday, September 25, 2026, at 11:30 A.M. through Video Conferencing/Other Audio Visual Means.
09 · Key Q&A
The quarter, answered directly
What does Nahar Poly Films do?
Nahar Poly Films Limited operates primarily in the packaging film industry, specializing in the manufacturing and distribution of Biaxially Oriented Polypropylene (BOPP) films.
What is the clearest takeaway from Q1 FY27?
Nahar Poly Films Limited posted consolidated total income of INR 164.55 crore for the first quarter of fiscal year 2027, driven by revenue from operations of INR 159.92 crore.
What drove revenue or demand?
Generated revenue from operations of INR 159.92 crore from the single reporting segment of BOPP films.
What mattered most for margins or profitability?
Cost of materials consumed stood at INR 125.23 crore, accompanied by a negative change in inventories of finished goods, work-in-progress, and stock-in-trade amounting to INR 10.83 crore.
What changed operationally beyond the headline numbers?
Consolidation incorporates the financial results of associate entity Nahar Capital and Financial Services Limited in compliance with Indian Accounting Standards 110 and 28.
What should the next disclosure help confirm?
The 38th Annual General Meeting scheduled for September 25, 2026.
10 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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11 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Annual General Meeting Execution: The 38th Annual General Meeting scheduled for September 25, 2026.
- 02
Dividend Distribution: Payment of equity dividend for FY26 following the record date of September 4, 2026.
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