Nahar Poly Films Limited, Fundamental analysis

Industry Industry name	Packaging
Variance Full Year Net Profit Variance	73
Equity Latest Equity	12.29
Face Value Latest Face Value	5
Reserves Total Reserve	854.2
Dividend Full Year Dividend %	30
Sales Turnover Full Year Net Sales	704.2
Net Profit Full Year Net Profit	78.84
Full Year CPS Full Year Cash Per Share	45.3
Earning Per Share Full Year Earning Per Share	32.1
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Mar 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	167.68
Previous EPS Previous earnings per share	0
Book Value Book value	352.4
Networth Full Year Return on Networth	4.42
Price/Book Value Price to Book value	0.77185
Yearly PE ratio Full Year Price to Earning per share	8.5
Yearly PC ratio Full Year Price to Cash Per Share	6
Bse value BSE Value in lakhs	7.67
Nse value NSE Value in lakhs	55.77
High 52 week high	348
Low 52 week low	201
Price NSE Current market price	274
CPM Current market price	272

Market cap BSE / NSE Market Cap	667.93
Net profit Latest Quarter Net Profit	20.5
Net profit variance Latest Quarter Net Profit variance	45
Result year Trailing latest month	Mar 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	643.08
TTM OP Trailing Twelve 12 month Operating Profit	39.36
TTM OPM Trailing Twelve 12 month Operating Profit Margin	6.12
TTM GP Trailing Twelve 12 month Gross Profit	123.13
TTM GPM Trailing Twelve 12 month Gross Profit Margin	17.48
TTM NP Trailing Twelve 12 month Net Profit	21.44
TTM NPV Trailing Twelve 12 month Net Profit Variane	73.26
TTM EPS Trailing Twelve 12 month EPS	32.06
TTM PE Trailing Twelve 12 month PE	8.47
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	32.74
Equity Latest Equity	12.29
LTP Latest Price (BSE/NSE)	272
Gross block Latest Gross Block	454.25
Loans Total loans	0
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	15.2
Year GPM Full Year Gross Profit Margin	17.5
Quarter OPM Latest quater Operation Profit Margin	18.6

	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026
+ Sales	168	169	173	157	197	172	167	168
YOY Sales Growth %	7%	23%	13%	2%	17%	2%	-3%	7%
Gross Sales	168	169	173	157	197	172	167	168
+ Expenses	153	146	158	133	169	145	147	136
Material Cost %	66%	76%	66%	72%	65%	69%	64%	66%
Raw Material Cost	116	121	120	109	132	115	112	108
Change in Inventory	-6	7	-6	3	-5	4	-4	3
Manufacturing Cost %	14%	14%	14%	13%	12%	15%	14%	14%
Employee Cost %	4%	5%	4%	5%	4%	5%	5%	5%
Other Cost %	7%	-8%	6%	-4%	5%	-4%	5%	-4%
Raw Materials %	69%	72%	70%	70%	67%	67%	67%	64%
Stock Adjustments %	4%	-4%	3%	-2%	2%	-2%	2%	-2%
Power & Fuel %	5%	5%	5%	2%	3%	5%	5%	5%
Other Manufacturing Expenses %	9%	9%	10%	11%	9%	9%	9%	9%
Operating Profit	15	23	15	23	28	28	20	31
OPM %	9%	13%	9%	15%	14%	16%	12%	19%
+ Other Income	2	6	4	7	3	6	12	4
Miscellaneous Income	2	6	4	7	3	6	12	4
Interest	3	3	2	2	2	2	2	2
Depreciation	8	8	8	8	8	8	8	8
Profit before tax	6	17	9	20	20	23	22	25
+ Tax %	29%	33%	23%	34%	27%	30%	26%	21%
Current Tax	0	3	2	4	6	5	6	6
Deferred Tax	2	3	0	3	0	2	0	-1
+ Net Profit	8	17	8	14	18	21	19	21
Profit / Loss of Associates	4	6	1	1	3	5	3	1
Net Profit After Minority Interest	8	17	8	14	18	21	19	21
EPS in Rs	3.39	7.07	3.06	5.75	7.42	8.45	7.85	8.34

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
+ Sales	294	287	260	266	277	303	489	723	600	666
Sales Growth %		-2%	-10%	2%	4%	9%	61%	48%	-17%	11%
Gross Sales	226	223	244	266	277	303	489	723	600	666
Excise Duty	32	32	8	0	0	0	0	0	0	0
Other Operating Income	4	0	0	0	0	0	0	0	0	0
+ Expenses	248	255	238	252	235	238	370	642	579	590
Material Cost %	60%	63%	73%	79%	69%	63%	62%	73%	76%	70%
Raw Material Cost	174	185	192	209	191	190	311	529	458	466
Change in Inventory	2	-3	-2	0	-1	0	-9	0	0	1
Manufacturing Cost %	6%	9%	10%	9%	9%	6%	5%	5%	7%	5%
Employee Cost %	2%	2%	3%	3%	3%	4%	3%	3%	4%	4%
Other Cost %	16%	14%	6%	4%	4%	6%	5%	7%	9%	9%
Raw Materials %	59%	64%	74%	79%	69%	63%	64%	73%	76%	70%
Purchase of Finished Goods %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
Stock Adjustments %	-1%	1%	1%	-0%	0%	0%	2%	-0%	-0%	-0%
Power & Fuel %	5%	5%	6%	6%	6%	6%	4%	5%	6%	4%
Other Manufacturing Expenses %	1%	3%	3%	3%	3%	1%	1%	1%	1%	1%
Selling & Administration %	5%	3%	3%	4%	4%	5%	5%	6%	8%	8%
Miscellaneous Expenses %	0%	0%	0%	0%	1%	0%	0%	1%	1%	0%
Operating Profit	46	32	21	14	42	66	119	82	21	76
OPM %	16%	11%	8%	5%	15%	22%	24%	11%	4%	11%
+ Other Income	2	2	3	1	4	5	4	5	11	18
Miscellaneous Income	3	3	4	1	4	5	4	5	11	18
Interest	8	5	3	1	0	0	3	12	12	10
Depreciation	22	22	14	2	2	2	6	32	32	33
Profit before tax	18	8	7	12	44	68	114	42	-12	51
+ Tax %	34%	-22%	29%	32%	27%	25%	25%	26%	24%	31%
Current Tax	3	3	5	2	10	16	24	9	0	9
Deferred Tax	2	-5	-3	1	2	1	5	2	-3	7
+ Net Profit	16	20	12	12	37	63	98	43	6	47
Profit Growth %		-14%	-49%	59%	293%	60%	68%	-64%	-131%	-473%
Profit / Loss of Associates	4	10	7	4	5	12	12	12	15	12
Net Profit After Minority Interest	15	19	11	12	37	63	98	43	6	47
EPS in Rs	4.14	3.60	1.63	3.23	12.68	20.32	34.07	12.30	-3.77	14.06

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Equity Capital	13	13	13	13	13	13	13	13	13	13
Reserves	210	394	444	445	378	513	900	767	786	789
+ Borrowings	45	30	22	0	4	58	173	163	126	96
Secured Borrowings	0	30	22	0	4	58	173	163	126	96
Unsecured Borrowings	45	0	0	0	0	0	0	0	0	0
+ Other Liabilities	15	9	8	11	10	69	58	36	34	51
Current Liabilities	14	9	8	11	10	69	58	36	34	41
Provisions	2	0	0	0	0	0	1	0	0	1
Other liability items	0	0	0	0	0	0	0	0	0	10
Total Liabilities	282	445	487	468	404	653	1,144	979	959	948
+ Fixed Assets	67	45	32	31	29	28	293	269	237	210
Gross Block	166	166	167	168	168	169	440	449	449	454
Accumulated Depreciation	99	121	135	137	139	141	148	179	212	244
CWIP	0	0	0	0	21	172	2	0	0	0
Investments	162	338	387	387	279	366	715	568	623	588
+ Other Assets	53	62	67	50	75	87	135	142	99	150
Inventories	8	15	16	17	19	21	62	50	44	50
Trade receivables	28	33	33	21	9	11	28	26	25	32
Cash Equivalents	0	0	1	1	1	1	1	33	1	13
Loans n Advances	15	11	16	9	44	51	41	26	17	37
Other asset items	2	3	2	2	2	2	3	7	11	17
Total Assets	282	445	487	468	404	653	1,144	979	959	948

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
+ Cash from Operating Activity	24	24	23	18	40	94	-24	110	17	57
Profit from Operations	46	33	22	15	42	65	120	82	23	82
Working Capital Changes	-17	-5	6	6	8	45	-120	39	-4	-18
Profit Before Tax & Extraordinary Items	21	17	14	16	49	80	126	54	3	63
Depreciation	22	22	14	2	2	2	6	32	32	33
Interest (Net)	8	4	2	1	-2	-3	2	9	7	2
Dividend Received	-1	-1	-1	0	-1	0	-2	-1	-1	-1
Profit / Loss on Sale of Assets	0	0	0	0	0	0	0	0	0	0
Profit / Loss on Sale of Investments	0	0	0	0	0	0	0	0	-3	-3
Provisions & Write-offs (Net)	0	0	0	0	0	0	0	0	0	1
Receivables	3	-5	-1	12	12	-2	-17	3	1	-7
Inventories	2	-7	-1	-2	-2	-1	-41	12	5	-6
Trade Payables	1	0	-1	1	-1	58	-53	2	0	1
Loans & Advances	5	0	0	0	0	0	-1	-4	-4	-6
Change in Borrowing	-28	2	10	-14	3	10	12	13	-15	-8
Interest Paid (Net)	-2	0	0	0	0	0	0	0	0	0
Direct Taxes Paid	-3	-4	-5	-3	-10	-16	-23	-11	-2	-8
+ Cash from Investing Activity	0	0	-1	-6	-40	-136	-92	-37	-11	-3
Purchase of Fixed Assets	0	0	-1	-1	-21	-152	-101	-8	0	-5
Sale of Fixed Assets	0	0	0	0	0	0	0	0	0	0
Purchase of Investments	-15	-2	-5	-18	-14	-8	-20	-110	-99	-4
Sale of Investments	13	0	2	12	25	8	3	76	81	7
Interest Received	0	0	0	0	2	4	1	3	5	8
Dividend Received	2	1	1	0	2	0	4	2	2	2
Others	0	0	0	0	-33	13	20	0	0	-11
+ Cash from Financing Activity	-24	-23	-22	-11	-1	42	115	-41	-38	-41
Proceeds from Other Long-Term Borrowings	0	0	0	0	1	45	133	0	0	0
Repayment of Long-Term Borrowings	-17	-17	-17	-9	0	0	-11	-22	-22	-28
Dividend Paid	0	-1	-1	-1	-1	-2	-4	-6	-4	-2
Interest Paid	-6	-5	-3	-1	0	0	-3	-12	-12	-10
Others	0	0	0	0	0	0	0	0	0	0
Net Cash Flow	0	0	0	1	-1	1	0	32	-33	13