Format of Initial Disclosure to be made by an entity identified as a Large Corporate. Sr. No. Particulars Details 1Name of CompanyApt Packaging Ltd 2CIN NO.L24100MH1980PLC022746 3 Outstanding borrowing of company as on 31st March / 31st December, as applicable (in Rs cr) 6.53 4Highest Credit Rating during the previous FY NA 4aName of the Credit Rating Agency issuing the Credit Rating mentioned in (4)Not Applicable 5Name of Stock Exchange# in which the fine shall be paid, in case of shortfall in the required borrowing under the frameworkBSE We confirm that we are a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. No Name of the Company Secretary: CS JYOTI S BAJPAI Designation: COMPANY SECRETARY EmailId: complianceexecutive@aptpackaging.in Name of the Chief Financial Officer: Shrikant P Wani Designation: Chief Financial Officer EmailId: shrikantwani2016@gmail.com Date: 04/05/2026 Note: In terms para of 3.2(ii) of the circular, beginning F.Y 2022, in the event of shortfall in the mandatory borrowing through debt securities, a fine of 0.2% of the shortfall shall be levied by Stock Exchanges at the end of the two-year block period. Therefore, an entity identified as LC shall provide, in its initial disclosure for a financial year, the name of Stock Exchange to which it would pay the fine in case of shortfall in the mandatory borrowing through debt markets.
Board of Directors approved the Financial Results for the Quarter and year ended as on 31st March, 2026 along with Independent Audit Report and other agenda of the meeting
Board of Directors in their meeting 28th April, 2026 approved the Audited Financial Results for the Quarter and Year ended as on 31st March, 2026 along with Auditors Report and other agenda of the meeting
1. Audited financial results as required under Regulations 33 of SEBI LODR Regulations for the Quarter and Year ended 31st March, 2026 along with Independent Audit Report of Statutory Auditors thereon. 2. Statement of Deviation of Variation for Proceeds of Presential Issue. Annexure -B 3. Annexure C – Disclosure of Outstanding defaults on Loan including revolving facilities from Banks/financial institutions (as per SEBI Circular SEBI/HO/CFD1/CIR/P/2019/140 dated 21st November, 2019) – NOT APPLICABLE 4. Annexure D-Format for Related Party Transactions. ENCLOSED 5. Annexure E- Statement of Impact of Independent Auditors Report Qualifications. ENCLOSED 6. Annexure F- Additional information as required under regulations 30 of SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015. –ANNEXURE F
01. To consider and approve the Standalone Audited Financial Results for the Quarter ended as on 31st March, 2026. 02. To Consider and approve the Standalone Audited Financial Results for the year ended as on 31st March, 2026. 03. To appoint the internal Auditors for the FY 2026-2027. 04. Other Regular businesses of the Company Further, regarding intimation of closure of Trading Window in terms of Company’s “Code of Conduct to Regulate, Monitor and Report Trading by Designated Persons”, the Trading Window for dealing in equity shares of the Company has already been closed w.e.f April 01st, 2026 and same shall re-open after 48 hours of the declaration of aforesaid Financial Results.
Intimation of Compliance Certificate Pursuant to Regulation 74 (5) of SEBI (DP) Regulations, 2018 received from RTA agent of the Company for the Quarter ended as on 31st March, 2026
Intimation of Closure of Trading Window pursuant to the SEBI (Prohibition of Insider Trading) Regulations, 2015 for the Quarter and yea ended as on 31st March, 2026
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED AS ON 31ST DECEMBER, 2025
Board of directors approved the unaudited quarterly results for the quarter ended as on 31st December, 2025 and other matters
This is to inform in terms of Regulation 30 and Regulation 33 read with Schedule III of SEBI (Listing Obligations and disclosures Requirements) Regulations 2015 (SEBI LODR Regulations) the board of Directors of the company at their meeting held today i.e 27th January, 2026 has inter alia considered and approved:- 1. Un-Audited financial results as required under Regulations 33 of SEBI LODR Regulations for the Quarter ended 31st December, 2025 along with Limited Review report of Statutory Auditors thereon. Enclosed herewith :- 2. Un-Audited Financial Results (Standalone) along with the Limited Review Report of the Statutory Auditor –Annexure-A 3. Annexure B, C, D and E is also attached. The meeting started at 11.30 am and concluded at 07.15 pm
| Particulars | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue from Operations | 3.73 | 3.42 | 3.15 | 3.04 | 2.90 | 3.23 | 4.43 | 4.76 | 5.89 | 4.97 | 6.62 | 10.74 |
| YOY Revenue Growth % | -5.75% | 8.29% | -29.88% | 28.11% | -22.22% | -5.46% | 40.81% | 56.83% | 102.93% | 53.89% | 49.33% | 125.69% |
| Other Income | 0.21 | 0.35 | 0.09 | 0.13 | 0.26 | 0.15 | 0.16 | 0.09 | 0.21 | 0.23 | 0.08 | 0.09 |
| Total Income | 3.94 | 3.77 | 3.24 | 3.17 | 3.16 | 3.38 | 4.59 | 4.85 | 6.09 | 5.20 | 6.70 | 10.84 |
| Total Expenses + | 4.81 | 4.48 | 3.08 | 2.98 | 3.11 | 3.33 | 4.55 | 4.84 | 5.64 | 4.74 | 6.00 | 9.02 |
| Cost of Materials Consumed | 0.00 | 1.10 | 1.14 | 0.69 | 1.15 | 1.12 | 1.52 | 2.18 | 2.65 | 2.12 | 3.02 | 5.13 |
| Employee Benefit Expense | 0.56 | 0.56 | 0.66 | 0.49 | 0.51 | 0.51 | 0.55 | 0.61 | 0.60 | 0.74 | 0.75 | 0.77 |
| Other Expenses | 1.21 | 1.51 | 1.37 | 1.04 | 1.20 | 1.25 | 1.41 | 1.68 | 1.69 | 1.50 | 1.67 | 2.77 |
| Operating Profit | -1.08 | -1.06 | 0.07 | 0.05 | -0.21 | -0.10 | -0.12 | -0.08 | 0.25 | 0.23 | 0.62 | 1.73 |
| OPM % | -29.1% | -31% | 2.1% | 1.7% | -7.2% | -3.1% | -2.8% | -1.7% | 4.2% | 4.6% | 9.4% | 16.1% |
| Profit Before Tax + | -0.88 | -0.43 | 0.15 | 0.16 | 0.06 | 0.05 | 0.03 | 0.01 | 0.45 | 0.46 | 0.70 | 1.82 |
| Tax Expense | 0.00 | 0.00 | -0.01 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Tax % | - | - | -6.8% | 0% | 0% | 0% | -2.6% | 0% | 0% | 0% | 0% | 0% |
| Profit After Tax | -0.88 | -0.43 | 0.17 | 0.16 | 0.06 | 0.05 | 0.04 | 0.01 | 0.45 | 0.46 | 0.70 | 1.82 |
| EPS (Basic) | -1.71 | -0.94 | 0.96 | 0.99 | 0.10 | 0.04 | 0.28 | 0.01 | 0.37 | 0.39 | 0.62 | 1.54 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2019 |
|---|---|---|---|---|---|---|---|
| Revenue from Operations | 22.50 | 13.60 | 12.71 | 14.22 | 12.80 | 16.61 | 26.96 |
| YOY Revenue Growth % | 65.47% | 6.98% | -10.6% | 11.08% | -22.94% | -38.39% | - |
| Other Income | 0.35 | 0.70 | 1.01 | 1.42 | 0.23 | 0.37 | 1.27 |
| Total Income | 22.85 | 14.30 | 13.72 | 15.64 | 13.03 | 16.98 | 28.23 |
| Total Expenses + | 21.24 | 14.00 | 16.25 | 16.80 | 16.61 | 19.47 | 28.49 |
| Cost of Materials Consumed | 9.97 | 5.27 | 5.32 | 6.22 | 5.80 | 6.96 | 11.06 |
| Employee Benefit Expense | 2.69 | 2.07 | 2.26 | 3.13 | 2.07 | 1.91 | 4.19 |
| Other Expenses | 6.55 | 4.94 | 5.72 | 5.16 | 4.82 | 5.53 | 8.20 |
| Operating Profit | 1.26 | -0.40 | -3.54 | -2.58 | -3.81 | -2.86 | -1.53 |
| OPM % | 5.6% | -2.9% | -27.9% | -18.2% | -29.8% | -17.2% | -5.7% |
| Profit Before Exceptional | 1.61 | 0.31 | -2.53 | -1.16 | 0.00 | 0.00 | 0.00 |
| Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit Before Tax + | 1.61 | 0.31 | -2.53 | -1.16 | -2.85 | 2.63 | -0.26 |
| Tax Expense | 0.00 | 0.00 | -0.01 | 0.00 | -2.85 | 2.63 | -0.26 |
| Tax % | 0% | -0.3% | - | - | - | 100% | - |
| Profit After Tax | 1.61 | 0.31 | -2.52 | -1.16 | 0.00 | 0.00 | 0.00 |
| EPS (Basic) | 1.46 | 0.68 | 0.96 | -2.13 | -5.42 | 5.00 | -0.49 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2019 |
|---|---|---|---|---|---|---|---|
| ASSETS | |||||||
| Non-Current Assets + | 16.96 | 14.71 | 13.93 | 15.01 | 1,410.14 | 18.03 | 23.29 |
| Property, Plant & Equipment | 15.74 | 13.61 | 12.69 | 13.15 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.71 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Non-Current Investments | 0.12 | 0.00 | 0.10 | 0.13 | 3.06 | 0.04 | 0.00 |
| Goodwill | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Intangible Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current Assets + | 9.22 | 6.89 | 6.33 | 6.28 | 639.65 | 7.60 | 13.48 |
| Inventories | 2.65 | 1.97 | 1.80 | 2.07 | 104.76 | 1.76 | 3.25 |
| Trade Receivables | 5.83 | 4.29 | 4.08 | 3.20 | 0.00 | 0.00 | 0.00 |
| Cash and Cash Equivalents | 0.21 | 0.19 | 0.16 | 0.16 | 23.77 | 0.34 | 0.32 |
| Current Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| LIABILITIES & EQUITY | |||||||
| Total Equity | 16.62 | -4.66 | -5.01 | -2.68 | 0.00 | 0.00 | 0.00 |
| Equity Share Capital | 12.35 | 5.80 | 5.80 | 5.80 | 0.00 | 0.00 | 0.00 |
| Other Equity | 4.27 | -10.46 | -10.82 | -8.49 | 0.00 | 0.00 | 0.00 |
| Non-Current Liabilities | 3.68 | 5.72 | 18.86 | 11.36 | 1,556.47 | 17.63 | 22.54 |
| Current Liabilities | 5.87 | 20.53 | 6.41 | 12.61 | 823.33 | 8.45 | 18.23 |
| Total Liabilities | 9.55 | 26.25 | 25.28 | 23.97 | 0.00 | 0.00 | 0.00 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2019 |
|---|---|---|---|---|---|---|---|
| Cash from Operating Activities | 1.20 | 0.47 | -0.50 | 0.29 | 2.69 | 0.00 | 0.00 |
| Cash from Investing Activities | -3.53 | -1.70 | 0.48 | 0.35 | 0.54 | 0.00 | 0.00 |
| Cash from Financing Activities | 2.36 | 1.26 | 0.03 | -0.72 | -3.23 | 0.00 | 0.00 |
| Net Increase/Decrease in Cash | 0.03 | 0.03 | 0.00 | -0.08 | 0.00 | 0.00 | 0.00 |