Polychem Limited has announced the approval of its unaudited financial results for the second quarter and first half of the financial year ending September 30, 2026. The company’s Board of Directors met on November 3, 2026, to review and approve these results, along with the Independent Auditor’s Limited Review Reports. The standalone and consolidated financial statements reflect the company’s performance during the specified periods.
Polychem Limited Board Approves Financial Results
On November 3, 2026, the Board of Directors of Polychem Limited convened a meeting where they approved the unaudited financial results for the quarter and half year ended September 30, 2026. This approval covers both the standalone and consolidated financial statements of the company.
Independent Auditor’s Review
Accompanying the financial results are the Independent Auditor’s Limited Review Reports from M/s. Nayan Parikh & Co. These reports provide assurance on the financial statements. The Board meeting commenced at 11:30 AM and concluded at 2:45 PM on the same day.
Key Financial Highlights (Standalone)
For the quarter ended September 30, 2026, Polychem Limited reported total income of ₹1,165.05 lakhs. Expenses amounted to ₹1,020.10 lakhs, leading to a Profit Before Tax of ₹144.95 lakhs. After accounting for tax expenses of ₹25.26 lakhs, the Net Profit for the period stood at ₹119.69 lakhs. Total comprehensive income was ₹119.42 lakhs.
The half-year ended September 30, 2026, saw total income of ₹1,905.48 lakhs. Total expenses were ₹1,763.31 lakhs, resulting in a Profit Before Tax of ₹142.17 lakhs. After tax expenses of ₹21.26 lakhs, the Net Profit for the half-year was ₹120.91 lakhs. Total comprehensive income for the half-year was ₹120.21 lakhs.
Key Financial Highlights (Consolidated)
On a consolidated basis, for the quarter ended September 30, 2026, total income was ₹1,739.75 lakhs with total expenses of ₹1,499.79 lakhs, yielding a Profit Before Tax of ₹239.96 lakhs. Net Profit after tax expenses of ₹69.02 lakhs was ₹170.94 lakhs. Total comprehensive income was ₹169.90 lakhs.
For the half year ended September 30, 2026, consolidated total income was ₹3,081.55 lakhs. Total expenses amounted to ₹2,737.82 lakhs, leading to a Profit Before Tax of ₹343.73 lakhs. After tax expenses of ₹68.06 lakhs, the Net Profit was ₹242.43 lakhs. Total comprehensive income for the half-year was ₹240.19 lakhs.
Statement of Assets and Liabilities (Standalone)
As of September 30, 2026, Polychem Limited’s standalone total assets stood at ₹4,760.86 lakhs, with total equity and liabilities at the same amount. The current assets were ₹1,666.12 lakhs, while non-current assets were ₹3,094.74 lakhs.
Statement of Assets and Liabilities (Consolidated)
On a consolidated basis as of September 30, 2026, total assets were ₹8,658.32 lakhs, with total equity and liabilities matching this figure. Current assets amounted to ₹2,544.73 lakhs, and non-current assets were ₹6,113.59 lakhs.
Cash Flow Statement (Standalone)
For the half-year ended September 30, 2026, the standalone net cash flow from operating activities was (₹365.77 lakhs). Investing activities generated a net cash flow of ₹460.58 lakhs, while financing activities used (₹97.08 lakhs). The net decrease in cash and cash equivalents for the period was (₹2.27 lakhs).
Cash Flow Statement (Consolidated)
The consolidated statement of cash flow for the half-year ended September 30, 2026, shows a net cash flow from operating activities of (₹403.43 lakhs). Investing activities provided a net cash flow of ₹479.25 lakhs, while financing activities used (₹121.64 lakhs). The net decrease in cash and cash equivalents was (₹45.82 lakhs).
Source: BSE
