Sati Poly Plast Limited's Board of Directors, at its meeting held on May 30, 2026, approved the audited standalone financial results for the half year and year ended March 31, 2026, pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting was held at the company's corporate office, commencing at 3:25 p.m. and concluding at 4:15 p.m. M/s Keyur Shah & Associates, Chartered Accountants (Firm Reg. No. 333288W), issued an audit report with an unmodified opinion on the standalone audited financial results.

Financial Performance: FY26 vs FY25

The company recorded a significant turnaround in profitability for the year ended March 31, 2026. Net profit after tax stood at ₹345.32 lakhs in FY26, compared to a net loss of ₹1,055.46 lakhs in FY25. The prior year loss was materially impacted by exceptional items of ₹2,541.23 lakhs. Total income for FY26 was ₹27,388.42 lakhs versus ₹30,190.31 lakhs in FY25. The following table summarises the key profit and loss metrics:

Half-Year Performance

For the half year ended March 31, 2026, the company reported revenue from operations of ₹10,690.11 lakhs and a net profit after tax of ₹262.83 lakhs. This compares to revenue from operations of ₹15,609.44 lakhs and a net loss of ₹1,411.32 lakhs for the half year ended March 31, 2025. The half year ended September 30, 2025 recorded revenue from operations of ₹16,641.69 lakhs and a net profit of ₹82.49 lakhs.

Balance Sheet Highlights as at March 31, 2026

The audited balance sheet as at March 31, 2026 reflects total assets of ₹7,463.65 lakhs, compared to ₹6,096.77 lakhs as at March 31, 2025. Total equity improved to ₹1,961.53 lakhs from ₹1,616.21 lakhs in the prior year, supported by reserves and surplus of ₹1,466.83 lakhs. The key balance sheet figures are presented below:

Cash Flow Summary for FY26

The audited cash flow statement for the year ended March 31, 2026 was prepared under the indirect method as per Accounting Standard-3. Net cash generated from operations stood at ₹440.12 lakhs in FY26, compared to a net cash outflow of ₹1,326.36 lakhs in FY25. Net cash used in investing activities was ₹(9.89) lakhs, while net cash used in financing activities was ₹(456.10) lakhs. Cash and cash equivalents at the end of the period stood at ₹26.49 lakhs, compared to ₹52.36 lakhs at the beginning of the period.

Additional Disclosures

The company noted that it had lodged an insurance claim in respect of a fire incident dated February 15, 2025. Management expects the claim to be settled in its favour, with the claim amount to be recognised upon final assessment and settlement by the insurance company. The company is engaged in the business of manufacturing flexible packaging material catering to the packaging requirements of various industries. Paid-up equity share capital stood at ₹494.70 lakhs (face value ₹10 each) as at March 31, 2026. Investor complaints received during the year ended March 31, 2026 were 7, all of which were disposed of during the period, with nil complaints pending at year-end.