Polychem Limited has announced the approval of its unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026. The Board of Directors, in their meeting held on November 3, 2026, reviewed and approved these results, along with the Independent Auditor’s Limited Review Reports. The meeting commenced at 11:30 a.m. and concluded at 2:45 p.m.
Polychem Limited Board Approves Financial Results
The Board of Directors of Polychem Limited convened on November 3, 2026, to review and approve the unaudited financial results for the quarter and half year ended September 30, 2026. This approval encompasses both standalone and consolidated financial statements.
Key Outcomes of the Board Meeting
During the meeting, which started at 11:30 a.m. and concluded at 2:45 p.m., the Board formally approved the Standalone and Consolidated Unaudited Financial Results. Accompanying these results are the Independent Auditor’s Limited Review Reports from M/s. Nayan Parikh & Co. The financial statements have been prepared in accordance with Indian Accounting Standard (Ind AS) 34, “Interim Financial Reporting,” and comply with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Financial Highlights for the Period Ended September 30, 2026
The unaudited standalone financial results indicate a Profit Before Tax of ₹144.95 lakhs for the quarter ended September 30, 2026, with a Net Profit of ₹119.69 lakhs. For the half year ended the same date, the Profit Before Tax stood at ₹142.17 lakhs and the Net Profit was ₹120.91 lakhs.
On a consolidated basis, the Profit Before Tax for the quarter ended September 30, 2026, was ₹239.96 lakhs, with a corresponding Net Profit of ₹170.94 lakhs. For the half year ended September 30, 2026, the consolidated Profit Before Tax was ₹343.73 lakhs, and the Net Profit was ₹242.43 lakhs.
Statement of Assets and Liabilities
The standalone Statement of Assets & Liabilities as of September 30, 2026, shows Total Assets of ₹4,760.86 lakhs and Total Equity and Liabilities of the same amount. The consolidated Statement of Assets and Liabilities as of September 30, 2026, reports Total Assets of ₹8,658.32 lakhs and Total Equity and Liabilities of ₹8,658.32 lakhs.
Cash Flow Statement Overview
The unaudited standalone cash flow statement for the half year ended September 30, 2026, indicates a Net cash flow used in operating activities (A) of (₹365.77) lakhs. The Net cash flow from investing activities (B) was ₹460.58 lakhs, while the Net cash flow used in financing activities (C) amounted to (₹97.08) lakhs. This resulted in a net decrease in cash and cash equivalents of (₹2.27) lakhs.
For the consolidated cash flow statement for the half year ended September 30, 2026, the Net cash flow used in operating activities (A) was (₹403.43) lakhs. The Net cash flow from investing activities (B) was ₹479.25 lakhs, and the Net cash flow used in financing activities (C) was (₹121.64) lakhs, leading to a net decrease in cash and cash equivalents of (₹45.82) lakhs.
Source: BSE
