Premier Polyfilm LimitedQ2 FY27 Results & Financial Update
Premier Polyfilm Limited: Q2 FY27 standalone results and company financials – revenue ₹115.06 Cr, PAT ₹9.81 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
Premier Polyfilm price & chart
Quarter overview
Quarterly earnings analysis
Premier Polyfilm Limited recorded standalone revenue from operations of INR 115.06 crore for the quarter ended September 30, 2026 (Q2 FY27), underpinned by steady demand across its core polymer processing lines.
Total income for the quarter reached INR 116.18 crore, inclusive of INR 1.12 crore in other income, reflecting stable auxiliary inflows during the reporting period.
Profit before tax (PBT) stood at INR 13.11 crore, demonstrating disciplined cost management following operational expenditure and financing outlays.
The company posted a profit after tax (PAT) of INR 9.81 crore for the quarter, after accounting for a tax expense of INR 3.30 crore, translating to basic and diluted earnings per share (EPS) of INR 0.94.
Financing costs remained modest at INR 0.24 crore, while depreciation and amortisation charges amounted to INR 1.18 crore, reflecting the ongoing capital utilisation profile of the manufacturing assets.
Interest income contributed INR 0.62 crore to the financial results, bolstering overall non-operating cash inflows during the second quarter of fiscal 2027.
Premier Polyfilm Limited reported its financial performance for the second quarter of fiscal year 2027 (Q2 FY27) on a standalone basis, delivering revenue from operations of INR 115.06 crore.
Total income for the quarter reached INR 116.18 crore, inclusive of INR 1.12 crore in other income and INR 0.62 crore specifically identified as interest income.
01 · Business model
What does Premier Polyfilm do?
Premier Polyfilm Limited operates in the plastic products and polymer processing sector, manufacturing specialized films, sheeting, and other polymer-based products for diverse industrial and commercial applications.
The company's primary revenue generation stems from core manufacturing operations, supported by ancillary financial income and other operating streams within its standalone legal structure.
The business model focuses on efficient conversion of polymer raw materials into value-added finished goods, maintaining strict cost controls to navigate commodity price fluctuations and sustain bottom-line profitability.
02 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q2 FY27 |
|---|---|
| Revenue from operations | ₹115.06 Cr |
| Total income | ₹116.18 Cr |
| Profit before tax | ₹13.11 Cr |
| Profit after tax | ₹9.81 Cr |
| EPS | ₹0.94 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 8.5% 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 11.4% 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 ₹1.12 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
Generated INR 115.06 crore in standalone revenue from operations during Q2 FY27 through the sale of manufactured polymer films and related plastic products.
Revenue from operations for Q2 FY27 stood at INR 115.06 crore, forming the primary driver of top-line performance.
What drove margins
Tax expenses of INR 3.30 crore were provisioned against a PBT of INR 13.11 crore, leading to a PAT of INR 9.81 crore and a net profit margin of approximately 8.53%.
Depreciation and amortisation expenses were contained at INR 1.18 crore, while finance costs stood low at INR 0.24 crore, supporting operational profitability.
Finance costs were constrained at INR 0.24 crore, supporting net profitability margins.
Depreciation and amortisation expenses of INR 1.18 crore reflect the ongoing capital intensity of the manufacturing plants.
Tax expense of INR 3.30 crore was recorded for the quarter, yielding a net profit after tax of INR 9.81 crore on a PBT of INR 13.11 crore.
04 · Reported developments
What changed operationally
Reported a positive standalone PAT of INR 9.81 crore alongside stable operating revenue of INR 115.06 crore for Q2 FY27.
The company reported zero provisions for Q2 FY27, indicating no extraordinary losses or credit deterioration during the period.
05 · Beyond the numbers
What changed beyond the numbers
Standalone Filing Structure
The financial results for Q2 FY27 were submitted through an official XBRL exchange filing on a standalone basis.
06 · Key Q&A
The quarter, answered directly
What does Premier Polyfilm do?
Premier Polyfilm Limited operates in the plastic products and polymer processing sector, manufacturing specialized films, sheeting, and other polymer-based products for diverse industrial and commercial applications.
What is the clearest takeaway from Q2 FY27?
Premier Polyfilm Limited recorded standalone revenue from operations of INR 115.06 crore for the quarter ended September 30, 2026 (Q2 FY27), underpinned by steady demand across its core polymer processing lines.
What drove revenue or demand?
Generated INR 115.06 crore in standalone revenue from operations during Q2 FY27 through the sale of manufactured polymer films and related plastic products.
What mattered most for margins or profitability?
Tax expenses of INR 3.30 crore were provisioned against a PBT of INR 13.11 crore, leading to a PAT of INR 9.81 crore and a net profit margin of approximately 8.53%.
What changed operationally beyond the headline numbers?
The financial results for Q2 FY27 were submitted through an official XBRL exchange filing on a standalone basis.
What should the next disclosure help confirm?
Monitor upcoming quarterly financial disclosures to track revenue trajectories, margin trends, and tax provisioning patterns.
07 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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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.
08 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsequent Quarter Performance: Monitor upcoming quarterly financial disclosures to track revenue trajectories, margin trends, and tax provisioning patterns.
- 02
Subsequent Quarter Filings: Track upcoming financial disclosures for comparative trend analysis once historical baseline periods become available.
- 03
Operating Margins and Cost Trends: Monitor future raw material input costs and finance charges relative to scale expansions.
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