Premier Polyfilm Limited delivered impressive financial results for the third quarter of FY26 ended December 31, 2025, demonstrating strong operational performance across key metrics. The company, which specializes in manufacturing flexible PVC flooring, film and sheets, reported significant growth in both quarterly and nine-month periods.

Quarterly Financial Performance

The company's Q3FY26 performance showed robust growth across all major financial parameters:

The sequential quarter comparison also reflects positive momentum, with revenue growing from ₹8,317 lakhs in Q2FY26 to ₹8,911 lakhs in Q3FY26, representing a 7.14% quarter-on-quarter increase. Net profit improved from ₹801 lakhs to ₹928 lakhs, marking a 15.86% sequential growth.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Premier Polyfilm maintained consistent growth trajectory:

Cost Structure and Operational Efficiency

The company's expense management remained disciplined during Q3FY26. Cost of materials consumed increased to ₹4,874 lakhs from ₹3,584 lakhs in Q3FY25, primarily reflecting higher business volumes. Employee benefits expense rose to ₹755 lakhs compared to ₹673 lakhs in the previous year quarter. Finance costs decreased significantly to ₹21 lakhs from ₹26 lakhs, indicating improved financial management.

Key Financial Ratios and Metrics

Premier Polyfilm demonstrated strong financial health through improved key ratios:

The company maintained its paid-up equity share capital at ₹1,059 lakhs with a face value of ₹1 per share. Reserves excluding revaluation reserves stood at ₹10,728 lakhs compared to ₹8,384 lakhs in the previous year.

Corporate Governance and Compliance

The Board of Directors approved these unaudited standalone financial results in their meeting held on January 12, 2026. The results were reviewed by the Audit Committee and subjected to limited review by statutory auditors M A R S & Associates. The company confirmed no exceptional items during the quarter and maintained its focus on manufacturing and sale of flexible PVC flooring, film and sheets as a single business segment.

Premier Polyfilm Limited delivered impressive financial results for the third quarter of FY26, demonstrating strong operational performance across key metrics. The flexible PVC flooring, film and sheets manufacturer reported significant growth in both revenue and profitability, reinforcing its market position in the packaging industry.

Strong Financial Performance in Q3FY26

The company's quarterly performance showed robust growth across all major financial parameters:

The company's total expenses for the quarter stood at ₹7,787 lakhs compared to ₹6,165 lakhs in the corresponding quarter of the previous year. Cost of materials consumed increased to ₹4,874 lakhs from ₹3,584 lakhs, reflecting higher business volumes and input costs.

Nine-Month Performance Highlights

For the nine-month period ended December 31, 2025, Premier Polyfilm maintained its growth trajectory:

The company's debt-equity ratio improved to 0.11 in Q3FY26 from 0.19 in the corresponding quarter of the previous year, indicating stronger financial health. The debt service coverage ratio stood at 15.18, demonstrating robust cash generation capabilities.

Board Changes and Corporate Governance

In a separate development, Mr. Umesh Kumar Agarwalla resigned from his position as Non-Executive Independent Director effective January 12, 2026. His resignation was attributed to increasing business engagements and professional commitments that limited his ability to devote sufficient time to board responsibilities.

Mr. Agarwalla confirmed that there were no material reasons for his resignation beyond those mentioned in his resignation letter dated January 8, 2026.

Operational Efficiency and Market Position

Premier Polyfilm's business model focuses on manufacturing flexible PVC flooring, films and sheets, operating as a single business segment. The company demonstrated improved operational efficiency with employee benefit expenses rising modestly to ₹755 lakhs in Q3FY26 from ₹673 lakhs in Q3FY25, while revenue growth significantly outpaced cost increases.

Finance costs decreased to ₹21 lakhs from ₹26 lakhs year-on-year, reflecting improved working capital management. The interest service coverage ratio of 58.37 in Q3FY26 compared to 35.15 in Q3FY25 indicates strong earnings relative to interest obligations.

Financial Stability Indicators

The company maintained a stable capital structure with paid-up equity share capital of ₹1,059 lakhs and reserves of ₹10,728 lakhs. Total comprehensive income for the quarter reached ₹873 lakhs, supported by consistent operational performance and effective cost management strategies.