Nahar Poly Films LimitedQ2 FY27 Results & Financial Update
Nahar Poly Films Limited: Q2 FY27 consolidated results and company financials – revenue ₹258.93 Cr, PAT ₹32.88 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 revenue from operations of INR 258.93 crore for the quarter ended September 30, 2026, marking a substantial expansion compared to the preceding quarter (Q1 FY27) revenue of INR 99.01 crore.
Total income for Q2 FY27 reached INR 263.00 crore, inclusive of other income components, reflecting strong sequential top-line momentum from the previous period's INR 98.44 crore.
Profit before tax (PBT) for the quarter stood at INR 33.82 crore, demonstrating a robust increase over the INR 23.74 crore reported in the June 2026 quarter.
Profit after tax (PAT) for Q2 FY27 settled at INR 32.87 crore, compared to INR 21.19 crore in Q1 FY27, resulting in a reported net profit margin of approximately 12.70%.
Basic and diluted earnings per share (EPS) for the quarter advanced to INR 13.37, up from INR 8.62 in the preceding quarter.
Finance costs for the quarter were recorded at INR 1.66 crore, while depreciation and amortisation expenses stood at INR 8.29 crore.
Tax expenses for the period totalled INR 5.97 crore, reflecting normal statutory tax provisioning on the enhanced pre-tax earnings.
01 · Business model
What does Nahar Poly Films do?
Nahar Poly Films Limited operates primarily in the packaging films sector, manufacturing and distributing specialized plastic and polymer films utilized across various industrial and consumer packaging applications.
The company's commercial operations generate revenue through direct product sales of polymer-based films, supported by auxiliary treasury and interest-earning activities embedded in its financial structure.
The reporting scope covers consolidated operations, capturing the financial performance of the parent entity and its consolidated subsidiaries as reported to the stock exchange.
02 · Financial snapshot
Current quarter vs the available comparable
| Metric | Q2 FY27 | Previous quarter |
|---|---|---|
| Revenue from operations | ₹258.93 Cr | ₹159.92 Cr |
| Total income | ₹263.00 Cr | ₹164.55 Cr |
| Profit before tax | ₹33.82 Cr | ₹10.08 Cr |
| Profit after tax | ₹32.88 Cr | ₹11.68 Cr |
| EPS | ₹13.37 | ₹4.75 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 12.7% 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 13.1% 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 ₹4.07 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.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations surged to INR 258.93 crore in Q2 FY27 from INR 99.01 crore in Q1 FY27, driven by higher commercial activity and volume delivery.
Total income reached INR 263.00 crore, bolstered by interest income of INR 5.72 crore and other operating income of INR 4.07 crore.
What drove margins
PAT margin expanded to 12.70% in Q2 FY27, reflecting improved operational leverage as revenues scaled faster than fixed cost increments.
Depreciation and finance costs remained steady at INR 8.29 crore and INR 1.66 crore respectively, supporting operating profitability as top-line expanded.
04 · Reported developments
What changed operationally
Consolidated net profit grew sequentially to INR 32.87 crore in Q2 FY27 from INR 21.19 crore in Q1 FY27, accompanied by an increase in EPS to INR 13.37.
05 · Items worth noticing
The line items that can distort a quick read
The company recognized provisions amounting to INR 0.71 crore during the quarter ended September 30, 2026.
06 · Beyond the numbers
What changed beyond the numbers
Consolidated Reporting Compliance
The financial results for Q2 FY27 were prepared and submitted in accordance with Indian Accounting Standards (Ind AS) via official exchange structured filings.
07 · Previous-quarter changes
What changed since the previous quarter
Operating revenue increased significantly from INR 99.01 crore in Q1 FY27 to INR 258.93 crore in Q2 FY27.
Net profit after tax advanced from INR 21.19 crore in Q1 FY27 to INR 32.87 crore in Q2 FY27.
08 · Key Q&A
The quarter, answered directly
What does Nahar Poly Films do?
Nahar Poly Films Limited operates primarily in the packaging films sector, manufacturing and distributing specialized plastic and polymer films utilized across various industrial and consumer packaging applications.
What is the clearest takeaway from Q2 FY27?
Nahar Poly Films Limited posted consolidated total revenue from operations of INR 258.93 crore for the quarter ended September 30, 2026, marking a substantial expansion compared to the preceding quarter (Q1 FY27) revenue of INR 99.01 crore.
What drove revenue or demand?
Revenue from operations surged to INR 258.93 crore in Q2 FY27 from INR 99.01 crore in Q1 FY27, driven by higher commercial activity and volume delivery.
What mattered most for margins or profitability?
PAT margin expanded to 12.70% in Q2 FY27, reflecting improved operational leverage as revenues scaled faster than fixed cost increments.
What changed operationally beyond the headline numbers?
The financial results for Q2 FY27 were prepared and submitted in accordance with Indian Accounting Standards (Ind AS) via official exchange structured filings.
What should the next disclosure help confirm?
Monitor subsequent quarterly disclosures for consistency in revenue generation and volume throughput relative to the Q2 FY27 baseline.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Build your own next-quarter scenario
Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.
Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Sustained Volume Realisation: Monitor subsequent quarterly disclosures for consistency in revenue generation and volume throughput relative to the Q2 FY27 baseline.
- 02
Cost Structure Trajectory: Track future depreciation, finance costs, and tax provisioning trends against expanding operational scale.
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