Polymechplast Machines Limited announced its unaudited financial results for Q3FY26, demonstrating robust quarterly performance with significant revenue growth and improved profitability. The company, which specializes in manufacturing plastic processing machines, reported these results following a board meeting held on 28th January, 2026.

Financial Performance Overview

The company's Q3FY26 performance showed marked improvement across key financial metrics compared to the corresponding quarter of the previous year.

Nine-Month Performance Analysis

For the nine months ended 31st December, 2025, the company showed mixed results with revenue growth but lower profitability compared to the previous year.

Cost Structure and Operational Metrics

The company's cost structure for Q3FY26 reflected operational efficiency improvements. Cost of materials consumed stood at ₹1,550.78 lakhs compared to ₹1,112.93 lakhs in Q3FY25. Employee benefits expense increased to ₹205.06 lakhs from ₹162.86 lakhs in the corresponding previous quarter. The company benefited from a favorable change in inventories of ₹106.46 lakhs during Q3FY26.

Consolidated Results

The consolidated financial results included the performance of associate company TBC-Goldcoin Private Limited. After accounting for the associate's loss of ₹3.51 lakhs, the consolidated net profit for Q3FY26 was ₹60.94 lakhs compared to ₹21.89 lakhs in Q3FY25. The consolidated earnings per share improved to ₹1.09 from ₹0.39 year-over-year.

Regulatory Compliance and Labour Code Impact

The company made an additional provision of ₹29.83 lakhs in the financial results for the quarter and nine months ended 31st December, 2025, related to the new Labour Codes that became effective from 21st November, 2025. These codes consolidated 29 labour laws into four comprehensive categories covering wages, social security, industrial relations, and occupational safety.

Corporate Governance

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 28th January, 2026. The results were also subject to limited review by statutory auditors C N K & Associates LLP. The company maintains its paid-up equity share capital at ₹560.17 lakhs with shares of ₹10 each.

Polymechplast Machines Limited , a manufacturer of plastic processing machinery, has announced its financial results for the second quarter of fiscal year 2026, revealing a shift from profit to loss compared to the same period last year.

Financial Performance

The company reported a standalone net loss of Rs 3.52 lakhs for the quarter ended September 30, 2025, a significant downturn from the net profit of Rs 55.16 lakhs recorded in the corresponding quarter of the previous year. On a consolidated basis, the net loss widened to Rs 21.60 lakhs, compared to a profit of Rs 55.46 lakhs in Q2 FY2025.

Revenue from operations for the quarter stood at Rs 1,497.08 lakhs on a standalone basis. While year-on-year comparative revenue figures were not provided, the company's performance indicates a challenging quarter.

Key Financial Metrics

Here's a breakdown of the key financial metrics for Q2 FY2026:

Segment Information

Polymechplast Machines Limited operates exclusively in the manufacturing of plastic processing machines, which remains its sole business segment.

Board Approval

The unaudited financial results were reviewed by the company's statutory auditors and approved by the Board of Directors in their meeting held on November 12, 2025.

Balance Sheet Highlights

As of September 30, 2025, the company reported:

• Total Assets: Rs 4,909.17 lakhs (consolidated)
• Total Equity: Rs 2,456.63 lakhs (consolidated)
• Current Liabilities: Rs 2,258.54 lakhs (consolidated)

Cash Flow Statement

The consolidated cash flow statement for the half-year ended September 30, 2025, showed:

• Net cash from operating activities: Rs 75.57 lakhs
• Net cash used in investing activities: Rs (242.38) lakhs
• Net cash from financing activities: Rs 16.89 lakhs

The net decrease in cash and cash equivalents for the period was Rs 149.92 lakhs.

Conclusion

Polymechplast Machines Limited's Q2 FY2026 results reflect a challenging period for the company, with a transition from profit to loss both on standalone and consolidated bases.