Premier Polyfilm Limited reported a 22.47% year-on-year increase in net profit for the second quarter of FY27, reaching ₹981 lakh. The flexible PVC flooring manufacturer also logged a 38.34% jump in revenue from operations compared to the same period last year.

The company’s Board of Directors approved the standalone unaudited financial results on October 10, 2026. Revenue from operations stood at ₹11,506 lakh in Q2FY27, up from ₹8,317 lakh in Q2FY26. Total income rose to ₹11,618 lakh from ₹8,413 lakh in the corresponding quarter of the previous fiscal year.

Financial Performance Highlights

The quarter saw robust growth across key metrics. Profit before tax increased to ₹1,311 lakh from ₹1,100 lakh in Q2FY26. The half-year results also reflect this upward trajectory, with net profit for H1FY27 at ₹1,889 lakh, compared to ₹1,401 lakh in H1FY26.

What the Numbers Show

A closer look at the expense structure reveals that while revenue grew by 38.34%, total expenses increased by 40.94% (from ₹7,313 lakh to ₹10,307 lakh). This indicates that cost pressures slightly outpaced top-line growth. Specifically, the cost of materials consumed surged by 64.22% to ₹6,843 lakh, rising faster than revenue. Despite this, the company managed to expand its net profit margin from 9.63% in Q2FY26 to 8.52% in Q2FY27, suggesting effective management of other operating costs or favorable mix shifts within the single-segment business.

Balance Sheet and Cash Flow

The company’s financial health remains stable with a low debt equity ratio of 0.11. Cash and cash equivalents increased to ₹690 lakh as of September 30, 2026, from ₹504 lakh at the end of FY26. Net cash flow from operating activities for the half-year ended September 30, 2026, was positive at ₹1,322 lakh, reflecting healthy working capital management despite the inventory build-up.

The statutory auditor, A D V And Co LLP, issued an unqualified limited review report, confirming no material misstatements in the standalone financial results prepared under Ind AS 34.

Premier Polyfilm Limited saw a disposal of 2,06,902 equity shares by Manvi Goenka, an immediate relative of the company's promoter, on September 23, 2026. The transaction was executed through the open market and represents 0.20% of the company's total shareholding.

The disclosure was filed with both BSE Limited and National Stock Exchange of India Limited on September 24, 2026. The filing adheres to Regulation 7(2)(a) of the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, as well as Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Transaction details

The following table outlines the specific parameters of the share disposal:

Regulatory compliance

Manvi Goenka confirmed that the post-disposal holding of shares carrying voting rights is zero. The equity share capital of Premier Polyfilm remains unchanged at ₹10,47,42,475, comprising 10,47,42,475 equity shares of ₹1 each. The total diluted share capital also remains at the same level, indicating no convertible securities were involved in this specific transaction.

The disclosure serves as a continual compliance record for insider trading regulations and substantial acquisition rules, ensuring transparency in promoter group dealings.