Balance Sheet Nahar Poly Films Limited

Stocks

523391

INE308A01027

Non-Paper Containers & Packaging

Market Closed - Bombay S.E. Other stock markets 06:00:48 2026-06-11 am EDT			5-day change	1st Jan Change
240.90 ^INR	+0.27%		-4.59%	+2.69%

May. 28	Nahar Poly Films Limited Appoints Sakshi Maheshwari as Company Secretary & Compliance Officer and Key Managerial Personnel, Effective from May 28, 2026	CI
May. 28	Nahar Poly Films Limited Recommends Dividend for Financial Year Ended March 31, 2026	CI

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Published financial data: NAHAR POLY FILMS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	3.03B	4.89B	7.23B	6B	6.66B
Total Revenues	3.03B	4.89B	7.23B	6B	6.66B
Cost of Goods Sold, Total	1.93B	3.08B	5.35B	4.66B	4.76B
Gross Profit	1.11B	1.81B	1.88B	1.34B	1.9B
Selling General & Admin Expenses, Total	111M	158M	208M	254M	288M
Depreciation & Amortization - (IS)	18.7M	64.38M	322M	324M	325M
Other Operating Expenses	342M	462M	858M	869M	853M
Other Operating Expenses, Total	472M	685M	1.39B	1.45B	1.47B
Operating Income	637M	1.13B	494M	-111M	437M
Interest Expense, Total	-2.87M	-28.5M	-122M	-119M	-102M
Interest And Investment Income	38.3M	34.27M	43.13M	57.97M	88.36M
Net Interest Expenses	35.44M	5.77M	-79.28M	-61M	-13.22M
Income (Loss) On Equity Invest.	115M	120M	122M	152M	120M
Currency Exchange Gains (Loss)	2M	3.3M	-	-	252K
Other Non Operating Income (Expenses)	123K	1.34M	-1.05M	13.06M	53.55M
EBT, Excl. Unusual Items	790M	1.26B	537M	-7.41M	597M
Gain (Loss) On Sale Of Investments	6.95M	4.24M	5.16M	34.53M	36.55M
Gain (Loss) On Sale Of Assets	106K	-	28K	-	-
EBT, Incl. Unusual Items	797M	1.26B	542M	27.11M	634M
Income Tax Expense	171M	287M	110M	-29.68M	160M
Earnings From Continuing Operations	626M	977M	432M	56.79M	474M
Net Income to Company	626M	977M	432M	56.79M	474M
Net Income - (IS)	626M	977M	432M	56.79M	474M
Net Income to Common Incl Extra Items	626M	977M	432M	56.79M	474M
Net Income to Common Excl. Extra Items	626M	977M	432M	56.79M	474M
Per Share Items
Net EPS - Basic	25.47	39.74	17.57	2.31	19.27
Basic EPS - Continuing Operations	25.47	39.74	17.57	2.31	19.27
Basic Weighted Average Shares Outstanding	24.59M	24.59M	24.59M	24.59M	24.59M
Net EPS - Diluted	25.47	39.74	17.57	2.31	19.27
Diluted EPS - Continuing Operations	25.47	39.74	17.57	2.31	19.27
Diluted Weighted Average Shares Outstanding	24.59M	24.59M	24.59M	24.59M	24.59M
Normalized Basic EPS	20.08	32.01	13.64	-0.19	15.18
Normalized Diluted EPS	20.08	32.01	13.64	-0.19	15.18
Dividend Per Share	1.5	2.5	1.5	1	1
Payout Ratio	3.93	3.77	14.23	64.94	5.19
Supplemental Items
EBITDA	656M	1.19B	817M	213M	762M
EBITA	637M	1.13B	494M	-111M	437M
EBIT	637M	1.13B	494M	-111M	437M
EBITDAR	657M	1.2B	822M	219M	767M
Total Revenues (As Reported)	3.08B	4.93B	7.28B	6.11B	6.84B
Effective Tax Rate - (Ratio)	21.44	22.68	20.25	-109.46	25.24
Total Current Taxes	164M	240M	90.63M	3.4M	91.33M
Total Deferred Taxes	6.95M	46.46M	19.09M	-33.08M	68.66M
Normalized Net Income	494M	787M	335M	-4.63M	373M
Interest Capitalized	-	92.92M	-	-	-
Interest on Long-Term Debt	-	114M	119M	115M	98.04M
Non-Cash Pension Expense	50K	-78K	11K	76K	244K
Supplemental Operating Expense Items
Net Rental Expense, Total	998K	3.31M	4.98M	5.77M	5.79M
Imputed Operating Lease Interest Expense	73.85K	2.78M	2.9M	3.8M	4.25M
Imputed Operating Lease Depreciation	924K	533K	2.08M	1.97M	1.54M
Maintenance & Repair Expenses, Total	27.2M	58.25M	61.66M	77.99M	80.81M

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	9.43M	6.15M	757K	269K	27.58M
Short Term Investments	-	74K	326M	84K	100M
Trading Asset Securities, Total	-	-	78.4M	255M	120M
Total Cash And Short Term Investments	9.43M	6.23M	405M	256M	248M
Accounts Receivable, Total	113M	284M	256M	251M	317M
Other Receivables	64.53M	97.5M	158M	71.97M	68.84M
Notes Receivable	406K	477K	1.07M	1.13M	111M
Total Receivables	178M	382M	416M	324M	497M
Inventory	206M	621M	498M	443M	502M
Prepaid Expenses	6.82M	13.98M	16.31M	16.28M	18.48M
Other Current Assets, Total	442M	296M	90.98M	86.69M	175M
Total Current Assets	842M	1.32B	1.43B	1.13B	1.44B
Gross Property Plant And Equipment	3.41B	4.42B	4.49B	4.49B	4.54B
Accumulated Depreciation	-1.41B	-1.48B	-1.79B	-2.12B	-2.44B
Net Property Plant And Equipment	2B	2.94B	2.69B	2.37B	2.1B
Long-term Investments	3.66B	7.15B	5.6B	5.97B	5.76B
Loans Receivable Long-Term	21.97M	-	-	-	-
Deferred Tax Assets Long-Term	3.62M	-	-	-	-
Other Long-Term Assets, Total	-	32.54M	73.32M	115M	178M
Total Assets	6.53B	11.44B	9.79B	9.59B	9.48B
Liabilities
Accounts Payable, Total	66.22M	87.43M	109M	109M	120M
Accrued Expenses, Total	14.7M	19.91M	30.75M	40.42M	56.2M
Short-term Borrowings	127M	55.27M	182M	29.2M	5.18M
Current Portion of Long-Term Debt	28.54M	224M	224M	224M	168M
Current Income Taxes Payable	3.98M	11.18M	-	-	-
Unearned Revenue Current, Total	-	-	-	-	21.18M
Other Current Liabilities	610M	141M	112M	87.96M	81.17M
Total Current Liabilities	850M	538M	657M	490M	452M
Long-Term Debt	428M	1.45B	1.23B	1.01B	782M
Unearned Revenue Non Current	-	-	-	-	102M
Deferred Tax Liability Non Current	-	322M	111M	101M	127M
Total Liabilities	1.28B	2.31B	2B	1.6B	1.46B
Common Stock, Total	123M	123M	123M	123M	123M
Additional Paid In Capital	448M	448M	448M	448M	448M
Retained Earnings	3.67B	7.55B	6.21B	6.41B	6.44B
Comprehensive Income and Other	1.01B	1.01B	1.01B	1.01B	1.01B
Total Common Equity	5.25B	9.13B	7.79B	7.99B	8.02B
Total Equity	5.25B	9.13B	7.79B	7.99B	8.02B
Total Liabilities And Equity	6.53B	11.44B	9.79B	9.59B	9.48B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	24.59M	24.59M	24.59M	24.59M	24.59M
ECS Total Common Shares Outstanding	24.59M	24.59M	24.59M	24.59M	24.59M
Book Value / Share	213.58	371.25	316.97	324.91	326.06
Tangible Book Value	5.25B	9.13B	7.79B	7.99B	8.02B
Tangible Book Value Per Share	213.58	371.25	316.97	324.91	326.06
Total Debt	584M	1.73B	1.63B	1.26B	955M
Net Debt	575M	1.73B	1.23B	1B	707M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-1M	413K	2.21M	3.6M	9.22M
Debt Equivalent Oper. Leases	7.98M	26.5M	39.87M	46.18M	46.3M
Equity Method Investments, Total	2.81B	3.17B	3.36B	3.5B	3.58B
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	55.54M	370M	243M	165M	221M
Inventories - Work In Process, Total	70.55M	148M	152M	142M	112M
Inventories - Finished Goods, Total	20.77M	32.15M	27.36M	51.58M	52.94M
Inventories - Others	59.1M	70.86M	74.72M	84.38M	116M
Land - (BS)	17.65M	17.65M	17.65M	17.65M	31.67M
Buildings, Total	246M	621M	673M	673M	673M
Machinery, Total	1.43B	3.76B	3.8B	3.8B	3.84B
Full Time Employees	253	310	308	319	325

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	626M	977M	432M	56.79M	474M
Depreciation & Amortization - CF	18.7M	64.38M	322M	324M	325M
Depreciation & Amortization, Total	18.7M	64.38M	322M	324M	325M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss From Sale Of Asset	-106K	-	-28K	-	-
(Gain) Loss on Sale of Investments - (CF)	-6.95M	-4.24M	-5.16M	-34.53M	-36.55M
(Income) Loss On Equity Investments - (CF)	-115M	-120M	-122M	-152M	-120M
Other Operating Activities, Total	-31.55M	49.77M	84.39M	8.89M	101M
Change In Accounts Receivable	-19.91M	-171M	27.35M	5.54M	-66.4M
Change In Inventories	-12.61M	-415M	123M	54.33M	-59.24M
Change In Accounts Payable	575M	-528M	21.69M	278K	11.01M
Change in Other Net Operating Assets	-92.31M	-91.15M	214M	-97.03M	-61.95M
Cash from Operations	942M	-237M	1.1B	167M	567M
Capital Expenditure	-1.52B	-1.01B	-76.64M	-1.94M	-51.63M
Sale of Property, Plant, and Equipment	153K	-	4.22M	-	-
Investment in Marketable and Equity Securities, Total	-7.2M	-163M	-348M	-178M	30.81M
Other Investing Activities, Total	172M	254M	53.04M	67.89M	-11.72M
Cash from Investing	-1.36B	-919M	-367M	-112M	-32.55M
Long-Term Debt Issued, Total	450M	1.33B	-	-	-
Total Debt Issued	450M	1.33B	-	-	-
Long-Term Debt Repaid, Total	-	-112M	-224M	-224M	-279M
Total Debt Repaid	-	-112M	-224M	-224M	-279M
Common Dividends Paid	-24.59M	-36.88M	-61.47M	-36.88M	-24.59M
Common & Preferred Stock Dividends Paid	-24.59M	-36.88M	-61.47M	-36.88M	-24.59M
Other Financing Activities, Total	-3.39M	-29.43M	-124M	-120M	-102M
Cash from Financing	422M	1.15B	-409M	-381M	-406M
Miscellaneous Cash Flow Adjustments	-	-3K	-	-	-
Net Change in Cash	6.76M	-2.58M	322M	-326M	128M
Supplemental Items
Cash Interest Paid	3.39M	29.43M	124M	120M	102M
Cash Income Tax Paid (Refund)	163M	233M	108M	24.54M	76.14M
Levered Free Cash Flow	-627M	-1.17B	762M	316M	201M
Unlevered Free Cash Flow	-625M	-1.15B	838M	390M	265M
Change In Net Working Capital	-480M	915M	-283M	-137M	282M
Net Debt Issued / Repaid	450M	1.22B	-224M	-224M	-279M

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	7.54	7.85	2.91	-0.72	2.86
Return on Total Capital	8.15	8.45	3.05	-0.74	3
Return On Equity %	13.68	13.59	5.11	0.72	5.92
Return on Common Equity	13.68	13.59	5.11	0.72	5.92
Margin Analysis
Gross Profit Margin %	36.56	37.09	26.04	22.28	28.57
SG&A Margin	3.65	3.23	2.88	4.24	4.32
EBITDA Margin %	21.62	24.41	11.29	3.55	11.44
EBITA Margin %	21	23.09	6.84	-1.85	6.56
EBIT Margin %	21	23.09	6.84	-1.85	6.56
Income From Continuing Operations Margin %	20.63	19.98	5.97	0.95	7.11
Net Income Margin %	20.63	19.98	5.97	0.95	7.11
Net Avail. For Common Margin %	20.63	19.98	5.97	0.95	7.11
Normalized Net Income Margin	16.27	16.1	4.64	-0.08	5.6
Levered Free Cash Flow Margin	-20.65	-23.98	10.53	5.26	3.02
Unlevered Free Cash Flow Margin	-20.59	-23.61	11.59	6.5	3.97
Asset Turnover
Asset Turnover	0.57	0.54	0.68	0.62	0.7
Fixed Assets Turnover	2.43	1.98	2.56	2.37	2.98
Receivables Turnover (Average Receivables)	29.46	24.66	26.79	23.67	23.46
Inventory Turnover (Average Inventory)	9.64	7.44	9.57	9.91	10.06
Short Term Liquidity
Current Ratio	0.99	2.45	2.17	2.3	3.19
Quick Ratio	0.22	0.72	1.25	1.18	1.4
Operating Cash Flow to Current Liabilities	1.11	-0.44	1.67	0.34	1.25
Days Sales Outstanding (Average Receivables)	12.39	14.8	13.62	15.46	15.56
Days Outstanding Inventory (Average Inventory)	37.85	49.04	38.15	36.92	36.28
Average Days Payable Outstanding	10.2	8.03	6.86	8.68	8.71
Cash Conversion Cycle (Average Days)	40.04	55.81	44.91	43.71	43.13
Long Term Solvency
Total Debt/Equity	11.12	18.97	20.98	15.75	11.91
Total Debt / Total Capital	10.01	15.94	17.34	13.61	10.64
LT Debt/Equity	8.15	15.91	15.77	12.59	9.76
Long-Term Debt / Total Capital	7.34	13.38	13.04	10.88	8.72
Total Liabilities / Total Assets	19.58	20.21	20.4	16.66	15.43
EBIT / Interest Expense	222.31	39.61	4.04	-0.93	4.3
EBITDA / Interest Expense	228.84	41.87	6.67	1.79	7.5
(EBITDA - Capex) / Interest Expense	-301.97	6.43	6.05	1.78	6.99
Total Debt / EBITDA	0.89	1.45	2	5.9	1.25
Net Debt / EBITDA	0.88	1.45	1.51	4.7	0.93
Total Debt / (EBITDA - Capex)	-0.67	9.44	2.21	5.96	1.35
Net Debt / (EBITDA - Capex)	-0.66	9.41	1.66	4.75	1
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	9.46	61.11	47.91	-17.04	11
Gross Profit, 1 Yr. Growth %	31.06	63.46	3.85	-29.02	42.33
EBITDA, 1 Yr. Growth %	55.59	81.89	-31.55	-73.9	257.24
EBITA, 1 Yr. Growth %	59.48	77.12	-56.21	-122.47	-493.01
EBIT, 1 Yr. Growth %	59.48	77.12	-56.21	-122.47	-493.01
Earnings From Cont. Operations, 1 Yr. Growth %	67.98	56.05	-55.79	-86.85	734.25
Net Income, 1 Yr. Growth %	67.98	56.05	-55.79	-86.85	734.25
Normalized Net Income, 1 Yr. Growth %	64.65	59.43	-57.4	-101.38	-8.16K
Diluted EPS Before Extra, 1 Yr. Growth %	67.98	56.05	-55.79	-86.85	734.25
Accounts Receivable, 1 Yr. Growth %	21.4	151.01	-9.64	-2.16	26.49
Inventory, 1 Yr. Growth %	6.52	201.31	-19.84	-10.92	13.37
Net Property, Plant and Equip., 1 Yr. Growth %	303	47.3	-8.49	-11.96	-11.52
Total Assets, 1 Yr. Growth %	61.53	75.2	-14.42	-2.1	-1.1
Tangible Book Value, 1 Yr. Growth %	34.48	73.82	-14.62	2.5	0.35
Common Equity, 1 Yr. Growth %	34.48	73.82	-14.62	2.5	0.35
Cash From Operations, 1 Yr. Growth %	134.87	-125.17	-563.05	-84.79	239.39
Capital Expenditures, 1 Yr. Growth %	619.01	-33.63	-92.41	-97.47	2.56K
Levered Free Cash Flow, 1 Yr. Growth %	186.7	87.18	-164.97	-58.57	-36.29
Unlevered Free Cash Flow, 1 Yr. Growth %	187.26	84.86	-172.6	-53.48	-32.16
Dividend Per Share, 1 Yr. Growth %	50	66.67	-40	-33.33	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	6.87	32.8	54.37	10.77	-4.04
Gross Profit, 2 Yr. CAGR %	44.36	46.37	30.29	-14.15	0.51
EBITDA, 2 Yr. CAGR %	119.3	68.22	11.58	-57.73	-3.44
EBITA, 2 Yr. CAGR %	135.65	68.07	-11.93	-68.63	-6.03
EBIT, 2 Yr. CAGR %	135.65	68.07	-11.93	-68.63	-6.03
Earnings From Cont. Operations, 2 Yr. CAGR %	126.29	61.9	-16.94	-75.89	4.72
Net Income, 2 Yr. CAGR %	126.29	61.9	-16.94	-75.89	4.72
Normalized Net Income, 2 Yr. CAGR %	124.58	62.02	-17.59	-92.33	5.5
Diluted EPS Before Extra, 2 Yr. CAGR %	126.29	61.9	-16.94	-75.89	4.72
Accounts Receivable, 2 Yr. CAGR %	-27.06	74.56	50.6	-5.98	11.24
Inventory, 2 Yr. CAGR %	9.74	79.16	55.42	-15.5	0.49
Net Property, Plant and Equip., 2 Yr. CAGR %	155.42	143.64	16.1	-10.24	-11.74
Total Assets, 2 Yr. CAGR %	18.14	68.23	22.45	-8.46	-1.6
Tangible Book Value, 2 Yr. CAGR %	7.17	52.89	21.82	-6.45	1.42
Common Equity, 2 Yr. CAGR %	7.17	52.89	21.82	-6.45	1.42
Cash From Operations, 2 Yr. CAGR %	137.03	-23.11	7.96	-16.09	-28.16
Capital Expenditures, 2 Yr. CAGR %	1.24K	118.44	-77.56	-95.62	-17.92
Levered Free Cash Flow, 2 Yr. CAGR %	52.85	131.6	10.28	-48.12	-48.62
Unlevered Free Cash Flow, 2 Yr. CAGR %	51.05	130.39	15.85	-41.88	-43.82
Dividend Per Share, 2 Yr. CAGR %	73.21	58.11	0	-36.75	-18.35
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	6.4	22.54	37.66	25.5	10.85
Gross Profit, 3 Yr. CAGR %	22.83	50.47	30.55	6.41	1.61
EBITDA, 3 Yr. CAGR %	47.43	106.04	24.66	-31.25	-13.9
EBITA, 3 Yr. CAGR %	118.41	114.26	7.35	-44.14	-27.15
EBIT, 3 Yr. CAGR %	118.41	114.26	7.35	-44.14	-27.15
Earnings From Cont. Operations, 3 Yr. CAGR %	76.06	99.92	5.04	-55.07	-21.44
Net Income, 3 Yr. CAGR %	76.06	99.92	5.04	-55.07	-21.44
Normalized Net Income, 3 Yr. CAGR %	81.85	100.34	3.8	-78.91	-22.02
Diluted EPS Before Extra, 3 Yr. CAGR %	76.06	99.92	5.04	-55.07	-21.44
Accounts Receivable, 3 Yr. CAGR %	-30.19	10.12	40.16	30.43	3.79
Inventory, 3 Yr. CAGR %	9.89	53.67	37.03	29.1	-6.8
Net Property, Plant and Equip., 3 Yr. CAGR %	84.25	112.6	75.79	5.87	-10.67
Total Assets, 3 Yr. CAGR %	10.3	34.72	34.29	13.65	-6.07
Tangible Book Value, 3 Yr. CAGR %	4.75	25.92	25.9	15.01	-4.23
Common Equity, 3 Yr. CAGR %	4.75	25.92	25.9	15.01	-4.23
Cash From Operations, 3 Yr. CAGR %	59.63	12.24	39.89	-43.83	33.7
Capital Expenditures, 3 Yr. CAGR %	441.4	392.04	-28.72	-89.16	-62.89
Levered Free Cash Flow, 3 Yr. CAGR %	79.08	63.5	51.61	-20.43	-44.44
Unlevered Free Cash Flow, 3 Yr. CAGR %	70.95	61.54	56.78	-14.53	-38.81
Dividend Per Share, 3 Yr. CAGR %	44.22	71	14.47	-12.64	-26.32
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	3	13.92	23.48	17.69	19.16
Gross Profit, 5 Yr. CAGR %	5.77	20.87	25.76	20.22	17.58
EBITDA, 5 Yr. CAGR %	7.94	30.56	31.88	9.34	12.55
EBITA, 5 Yr. CAGR %	22.86	63.37	51.88	-0.65	1.78
EBIT, 5 Yr. CAGR %	22.86	63.37	51.88	-0.65	1.78
Earnings From Cont. Operations, 5 Yr. CAGR %	33.1	38.99	30.36	-14.22	4.91
Net Income, 5 Yr. CAGR %	33.1	38.99	30.36	-14.22	4.91
Normalized Net Income, 5 Yr. CAGR %	30.51	49.18	32.5	-45.67	4.48
Diluted EPS Before Extra, 5 Yr. CAGR %	33.1	33.12	30.36	-14.22	4.91
Accounts Receivable, 5 Yr. CAGR %	-16.48	-2.7	-5.05	3.38	27.79
Inventory, 5 Yr. CAGR %	21.08	33.27	26.24	20.98	21.04
Net Property, Plant and Equip., 5 Yr. CAGR %	24.37	45.37	53.17	50.58	33.44
Total Assets, 5 Yr. CAGR %	18.26	20.78	15.01	15.43	18.58
Tangible Book Value, 5 Yr. CAGR %	18.75	17.56	11.27	11.81	15.47
Common Equity, 5 Yr. CAGR %	18.75	17.56	11.27	11.81	15.47
Cash From Operations, 5 Yr. CAGR %	31.56	-0.24	36.51	-0.08	7.16
Capital Expenditures, 5 Yr. CAGR %	275.48	291.01	51.54	-25.54	-24.58
Levered Free Cash Flow, 5 Yr. CAGR %	7.22	48.03	47.5	3.31	-1.66
Unlevered Free Cash Flow, 5 Yr. CAGR %	4.92	43.03	46.3	7.32	3.99
Dividend Per Share, 5 Yr. CAGR %	24.57	37.97	24.57	14.87	0