AMS Polymers Ltd

Key approvals

• Standalone unaudited financial results for quarter ended 30 June 2026 approved.
• Limited Review Report for standalone unaudited results for quarter ended 30 June 2026 approved.

Financial performance

• Q4 FY26 revenue from operations: ₹2,850.33 Lacs; total income: ₹2,853.92 Lacs.
• Q4 total expenses: ₹2,831.24 Lacs.
• Q4 PAT after tax: ₹10.24 Lacs; EPS ₹0.31.
• FY26 revenue from operations: ₹10,959.75 Lacs; total income: ₹10,963.34 Lacs.
• FY26 PAT: ₹78.84 Lacs; EPS ₹2.39.
• FY26 PBT before tax: ₹111.20 Lacs.
• Q4 tax expense: ₹12.45 Lacs (current ₹12.06, deferred ₹0.39).

Audit & governance updates

• Board approved Standalone Audited Financial Results for year ended 31 March 2026.
• Auditor's report on stand-alone results: unmodified opinion.
• Internal auditor appointed for FY2026-27: M/s A Saini & Associates.
• XBRL declaration discrepancy resolved; uploaded on BSE portal.

Cash flow snapshot

• Net cash from Operating Activities: ₹53.29 Lacs.
• Net cash used in Investing Activities: ₹34.06 Lacs.
• Net cash from Financing Activities: ₹39.94 Lacs.
• Closing cash and cash equivalents: ₹43.65 Lacs.

Company identity

• AMS Polymers Limited formerly Sai Moh Auto Links Limited.
• Audited standalone results released for the year ended 31 March 2026.

Reg 74(5) certificate for dematerialisation

• Certificate under Regulation 74(5) for quarter ended 30 June 2026 submitted.
• Certificate received from MAS Services Limited as Registrar and Transfer Agent.
• Securities dematerialisation confirmed (accepted/rejected) within 15 days of receipt.
• Demat certificates mutilated and cancelled; registered owner updated within 15 days.
• Depositories and stock exchanges updated; Register of Members updated within 15 days.

Financial Performance 📊

• Revenue from operations in Q3 Dec 2025 was Rs 758.87 lacs, up from Rs 265.44 lacs in Q3 Dec 2024.
• Total income was Rs 2,588.87 lacs in Q3 Dec 2025, slightly down from Rs 2,654.38 lacs in Q3 Dec 2024.
• Nine months ended Dec 2025 total income rose 9.8% YoY to Rs 8,001.56 lacs from Rs 7,287.10 lacs.
• Profit before tax for nine months ended Dec 2025 was Rs 90.59 lacs, up from Rs 7.5 lacs YoY.
• Profit after tax for nine months ended Dec 2025 was Rs 57.39 lacs, down from Rs 77.02 lacs YoY.
• Basic and diluted EPS for nine months ended Dec 2025 was Rs 0.21 per share.

Cost and Expenses

• Cost of materials consumed for nine months ended Dec 2025 was Rs 7,674.69 lacs, up 13.2% YoY.
• Employee benefits expense for nine months ended Dec 2025 was Rs 104.66 lacs, down from Rs 114.58 lacs YoY.
• Finance cost for nine months ended Dec 2025 was Rs 72.31 lacs, up from Rs 62.53 lacs YoY.
• Depreciation and amortization expense for nine months ended Dec 2025 was Rs 13.83 lacs, up from Rs 3.33 lacs YoY.
• Other expenses for nine months ended Dec 2025 were Rs 275.37 lacs, up from Rs 212.48 lacs YoY.
• Current tax expense for nine months ended Dec 2025 was Rs 15.92 lacs, down from Rs 20.16 lacs YoY.

Corporate and Audit

• Board approved standalone unaudited financial results and limited review report on 14 Feb 2026.
• Auditor's limited review found no material misstatement in the financial results.

Business Model & Segments

• Operates in a single segment: manufacturing industrial chemicals for industries including automotive.

🗒️ Income tax impact and provisioning to be calculated at fiscal year-end March 2026.