Email:- [email protected] Cont:- 9960100449 Ref No. Ref No. APT/2025-26/CS/59 Dt. 28th APR, 2026

To, THE MANAGER – LISTING COMPLIANCE BSE Limited PHIROZE JEEJEEBHOY TOWERS DALAL STREET, MUMBAI – 400 001 SCRIP CODE: 506979

Sub: Outcome of board meeting held on 28th April, 2026 under regulations 30 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations).

Dear Sir/Madam,

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 Tuesday, 28th April, 2026 has inter alia considered and approved:-

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. Enclosed herewith :- Audited Financial Quarterly and Yearly Results (Standalone) along with the Independent Audit Report, Balance sheet, Cash Flow Statement of Statutory Auditors –Annexure-A. Mr. Arvind Machhar, Managing Director of the company has signed the financial results forming part of this disclosure as authorized by the board of directors.
1. Statement of Deviation of Variation for Proceeds of Presential Issue. Annexure -B
1. 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
1. Annexure D-Format for Related Party Transactions. ENCLOSED
1. Annexure E- Statement of Impact of Independent Auditors Report Qualifications. ENCLOSED
1. Annexure F- Additional information as required under regulations 30 of SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015. –ANNEXURE F

The board meeting commenced at 04.00 pm and concluded at 06.45 PM. The above is for your information and dissemination to the public at large.

For APT PACKAGING LIMITED

===================================================================================== CS Jyoti Bajpai Company Secretary Meb. No. A-69029 Enclosures: Annexure A- Audited Quarterly and Yearly Results with Audited Report Annexure B – Statement of Deviation or Variation Annexure C – Disclosure of Outstanding Loan Defaults Annexure D-Format for Related Party Transactions Annexure E- Statement of Impact of Audit Qualifications Annexure F- Disclosures Jyoti Suresh Bajpai Digitally signed by Jyoti Suresh Bajpai Date: 2026.04.28 18:53:47 +05'30'

Anneuve -8

30, GNA House, Behind ABC Complex, Manmandir Travels Lane, Adalat Road, Aurangabad - 431 001

Independent Auditors' Report

To, The Members of Apt Packaging Limited Chhatrapati Sambhajinagar

Report on the Audit of the Standalone Financial Statements

Qualified Opinion

1. We have audited the accompanying standalone financial statements of Apt Packaging Limited having CIN: L24100MH1980PLC022746 ("the Company"), which comprise the Standalone Balance Sheet as at 31 March 2026, the Standalone Statement of Profit and Loss (including other comprehensive income), Standalone Statement of Cash Flows and Standalone Statement of Changes in Equity for the year then ended, and notes to the Standalone financial statements, including a summary of material accounting policies and other explanatory information.
1. In our opinion and to the best of our information and according to the explanations given to us, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, the aforesaid standalone financial statements give the information required by the Companies Act, 2013 ('the Act') in the manner so required and give a true and fair view in conformity with Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended ("Ind AS") and the other accounting principles generally accepted in India, of the state of affairs of the Company as at 31st March 2026 and its profit (financial performance including other comprehensive income), the changes in equity and its cash flows for the year ended on that date.

Basis for Qualified Opinion

We conducted our audit in accordance with Standards on Auditing (SAs) specified under section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit ofthe Standalone Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAl) together with the ethical requirements that are relevant to our audit of the Standalone financial statements under the provisions of the Act and the rules there under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI''s Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Qualification

a. The company has not provided GST liability aggregating to Rs. 20.70 Lakhs for the financial year 2019-20 as the same is not considered payable by the company. The appeal against this order has been filed before the appellate authority. Refer note no - 30(g) to the financial statements.

b. The balances of Trade Receivable, Trade Payable, Employees, Loans and Advances are subject to confirmations and reconciliation. Refer note no 33 to the financial statements.

c. Attention is invited to note no 8.4 to the financial statement in respect of non-provisioning of doubtful debts amounting Rs. 11.45 Lakhs.

Information other than the Standalone Financial Statements and Auditor's Report thereon

1. The Company's Board of Directors is responsible for the other information. The other information comprises the information included in the annual report but does not include the financial statements and our auditor's report thereon.
1. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
1. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is material misstatement of this other information; we are required to report that fact. We have nothing to report in this regard.

Management's Responsibility for the Standalone Financial Statements

1. The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these standalone financial statements that give a true and fair view of the financial position, financial performance (including other comprehensive income), changes in equity and cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Ind AS specified under section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.
© In preparing the financial statements, management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
1. The Board of Directors is also responsible for overseeing the Company's financial reporting process. s

Auditor's Responsibilities for the Audit of th&_Standalone Financial Statements

1. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic détisions of users taken on the basis of these financial statements.
1. As part of an audit in accordance with Standard on Auditing, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
a. Identify and assess the risks of material misstatement of the standalone financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

b. Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company and its subsidiary companies which are companies incorporated in India, has adequate internal financial controls system in place and the operating effectiveness of such controls.
c. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
d. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the standalone financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
e. Evaluate the overall presentation, structure and content of the standalone financial statements, including the disclosures, and whether the standalone financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the standalone financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the standalone financial statements.

1. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
1. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
1. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the standalone financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order, 2020 ("the Order"), issued by the Central Government of India in terms of sub-section (11) of section 143 of the Companies Act, 2013, we give in the "Annexure A" a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable. As required by Section 143(3) of the Act, we report that:
(a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit.
(b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books.
(c) The Balance Sheet, the Statement of Profit and Loss, and the Statement of Cash Flow dealt with by this Report are in agreement with the books of account.

(d) In our opinion, the aforesaid standalone financial statements comply with the Ind AS specified under Section 133 of the Act, read with the Companies (Accounting Standard) Rules, 2015 as amended.
(e) On the basis of the written representations received from the directors as on 31st March, 2026 taken on record by the Board of Directors, none of the directors is disqualified as on 31st March, 2026 from being appointed as a director in terms of Section 164 (2) of the Act.
(f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of such controls, refer to our separate Report in "Annexure B".
(g) In our opinion and to the best of our information and according to the explananons given to us, the remuneration paid by the Company to its directors during the year is in accordance with the provisions of section 197 of the Act.
(h) With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:
i. The Company has disclosed the impact of pending litigations on its financial position in its standalone financial statements - Refer Note 30 to the financial statements;
il The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses.
iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.
iv. (a) the Management has represented that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the company to or in any other person or entity, including foreign entity ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries;

(b) the Management has represented, that, to the best of its knowledge and belief, no funds (which are materlpl either individually or in the aggregate) have been received by the company fhm any person or entity, including foreign entities ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the company shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries; and.

(c) Based on audit procedures that have been considered reasonable and appropriate in the mrcumslances nothing has come to our notice that has caused us to believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under (a) and (b) above, contain any material mis-statement.

V. The company has not declared a dividend including interim dividend.

vi. As per the information and explanations given to us and based on our examination, which included test checks, the accounting software of the company in which books of accounts are maintained during the year has feature of recording audit trail (edit log) facility.

=g b P

Chartered Accountants

FRN: 103117W

For Gautam N Associates

Partner M No: 032742 UDIN: 26032742UYRQDY9194

Place: Chhatrapati Sambhajinagar Dated: 28" April, 2026.

ANNEXURE "A" TO THE INDEPENDENT AUDITORS' REPORT

The Annexure referred to in Independent Auditors' Report to the members of the Apt Packaging Limited on the Ind AS standalone financial statements for the year ended 31st March 2026, we report that:

1. (a) The Company has maintained proper records showing full particulars, including quantitative details and situation of Property, Plant and Equipment. The Company does not have any intangible asset.
(b The company has regular program of physical verification of its Property, Plant and Equipment by which Property, Plant and Equipment are verified in a phased manner over a period of three years. In accordance with this program, certain Property, Plant and Equipment were verified during the year and no material discrepancies were noticed on such verification. In our opinion, this periodicity of physical verification is reasonable having regard to the size of the company and nature of its business.
(c According to the information and explanations given to us, and on the basis of our examination of the record of the company, the title deeds of the immovable properties are held in the name of the company.
It According to the information and explanations given to us, and on the basis of our examination of the record of the company, the company has not revalued any Property, Plant & Equipment (including Right of Use assets) or intangible assets during the year.
(e According to the information and explanations given to us, and on the basis of our examination of the record of the company, no proceedings have been initiated or are pending against the company for holding any Benami property under the "Benami Transactions (Prohibition) Act, 1988 and Rules made thereunder.
1. (a) The inventory has been physically verified during the year by the management. In our opinion, the coverage and procedure of such verification by the management is appropriate. There is no discrepancy of 10% or more noticed during verification between the physical stocks and book records. The discrepancies were not material, which have been properly dealt with in the books of account. The year-end inventory has been physically verified by the management and the same is incorporated as per inventory records and books of account maintained by the company. b

(b) During the year, the Company has ry:ot been sanctioned working capital limits in excess of Rs. § crores, in aggregate, from banks on the basis of security of current assets;

w . As per the information and explanations given to us, the Company has not granted loans including advances in the nature of loan secured or unsecured, made investment, granted security / guarantee Companies, Firms, Limited Liability Partnerships or to any other party.
1. The company has not granted loans including advances in the nature of loan secured or unsecured, made investment, granted security / guarantee to any party covered under section 185 and 186 of the Act hence the clause (iv) of the Order is not applicable.
1. The Company has not accepted deposits within the meaning of sections 73 to 76 or any other relevant provisions of the Act and the rules framed there under.
1. No maintenance cost records have been specified by the Central Government under section 148(1) of the Act for the products of the company.
1. (a) The company has delayed in depositing undisputed statutory dues including provident fund, employees' state insurance, income-tax, sales-tax, wealth tax, service tax, duty of customs, duty of excise, value added tax, cess and any other statutory dues with the appropriate authorities and there are no dues pending for more than six months as at the year end.

b) According to the information and explanations given to us, Income tax, Sales tax, Service tax, Customs Duty, Excise Duty and Value Added Tax which have not been deposited as on 31st March, 2026 on account of dispute and are not provided in the books, are as follow: -

S;	5 Name of the Statute	i Nah:;:e(;f	dispute is pending	Forum where Period to which Total disputed the amount relates	Dues (Rs in Lakhs)
	1. Income Tax 1961	Act, Income Tax	Aurangabad Bench of Bombay High Court	AY 2010-11	37.87 A
2.	Tax Income 1961	Act, Tax Deduction at Appellate Source	Income Tax Tribunal	FY 2012-13 FY 2013-14 FY 2014-15	0.12 1.09
	3. Goods & Service GST Tax Act, 2017		Aurangabad appellate authority	FY 2019-20	20.70
				Total	61.89

1. According to the information and explanations given to us, there are no transactions recorded in the books of account as have been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.
1. Inour opinion and according to the information and explanations given to us:
(a) the Company has not defaulted in payment of dues to financial institution or bank or debenture holders.
(b)the company is not declared willful defaulter by any bank or financial institution or other lender.
(c)no term loans availed during the year.
(d)no funds raised on short term basis have been utilised for long term purposes.
(e) The Company has not taken any funds from any entity or person on account of or to meet the obligations of its subsidiaries, associates or joint ventures; hence the clause (ix) (e) of the Order is not applicable.
(f) The Company has not raised loans aurmg the year on the pledge of securities held in its subsidiaries, joint ventures or associqw companies; hence clause (ix) (f) of the Order is not applicable.
1. (a) According to the information and explanations received by us, money raised by way of preferential allotment of shares during the year have been applied for the purposes for which those are raised.
(b) According to the information and explanations received by us, section 42 and section 62 of the Act have been complied with. .
1. (a) According to the information and explanations given to us, no fraud by the company or any fraud on the Company has been noticed or reported during the year.
(b) No report under sub-Section (12) of Section 143 of the Act has been filed by the auditors in Form ADT-4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules 2014 with the Central Government.
(c) There is no whistle-blower complaint received during the year by the Company.
1. The company is not a Nidhi Company as such provisions of the clause (xii) of the Order are not applicable to the company.
1. All transactions with the related parties are in compliance with section 177 and 188 of the Act, where applicable, and the details have been disclosed in the Ind AS standalone financial statements etc., as required by the applicable accounting standards.

1. (a) In our opinion, the internal audit system needs to be strengthened to be commensurate with the size of the company and nature of its business.
(b) In framing our Independent Audit Reports, we have considered Internal Auditor's Report for the period under audit.
il O} The company has not entered into any non-cash transactions with directors or persons connected with him.
1. (a) The company is not required to be registered under section 45-1A of the Reserve Bank of India Act, 1934.
2. (b)In Our opinion, the Company has not conducted any Non-Banking Financial or Housing Finance activities without a valid Certificate of Registration (CoR) from the Reserve Bank of India as per the Reserve Bank of India Act 1934.
3. (c) The Company is not a Core Investment Company (CIC) as defined under the Regulations by the Reserve Bank of India.
4 res The Company has not incurred cash losses during the financial year as well as in the immediately preceding financial year.
1. There has been no resignation of the statutory auditors during the year.
1. On the basis of the financial ratios, ageing and expected dates of realization of financial assets and payment of financial liabilities, other information accompanying the financial statements, we are of the opinion that no material uncertainty exists as on the date of the audit report that the company is not capable of meeting its liabilities existing at the date of balance sheet as and when they fall due within a period of one year from the balance sheet date.
1. The company has not met with the applicability criteria of provisions of section 135 of the Act with respect to corporate social responsibility, hence clause (xx) of the Order is not applicable.
Caks The company does not have subsidiary, associate and joint venture.

GM UDIN: 26032742UYRQDY9194

_Chartered Accountants ^N3 FRN: 1031

Partner M No: 032742

For Gautam N Associates

Place: Chhatrapati Sambhajinagar Dated: 28" April, 2026 "

ANNEXURE "B" TO THE INDEPENDENT AUDITORS' REPORT

Report on the Internal Financial Controls over financial reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 ("the Act")

We have audited the internal financial controls over financial reporting of Apt Packaging Limited ("the Company") as of 31 March, 2026 in conjunction with our audit of the Ind AS standalone financial statements of the Company for the year ended on that date.

Management's Responsibility for Internal Financial Controls

The Company's management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India (ICAl). These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to the Company's policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Act.

Auditors Respon:

1. Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the "Guidance Note") issued by the ICAI and the Standards on Auditing prescribed under Section 143(10) of the Act, to the extent applicable to an audit of internal financial controls. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.
1. Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the Ind AS financial statements, whether due to fraud or error.
1. We believe that the audit evidence, we have obtained, is sufficient and appropriate to provide a basis for our audit opinion on the Company's internal financial controls system over financial reporting of the company. g

Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of standalone financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of Ind AS standalone financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorisations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the company's assets that could have a material effect on the Ind AS financial statements. ¢

Inherent Limitations of Internal Financial Controls Over Financial Reporting

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion, to the best of our information and according to the explanations given to us, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were operating effectively as at 31°* March, 2026 subject to strengthening of internal audit system, and based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the ICAI. A

For Gautam N Associates . Chartered Accountants FRN: 103117W

Gautam Nandawat Partner M No: 032742 UDIN: 26032742UYRQDY9194

Place: Chhatrapati Sambhajinagar Dated: 28" April, 2026

APT PACKAGING LIMITED CIN: L24100MH1980PLC022746 Regd Office: Gut No. 78, Village Pangra Paithan Road, Tq. Paithan Chhatrapati Sambhajinagar Maharashtra 431106 AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON 31.03.2026 (Rs. In lakhs)

	B		For the Quarter Ended		For the Year Ended
Sr.	[Particulars				31.03.2026 91.12.2025 31.03.2026 81.03.2026 81.03.2025
No.		Audited	Unaudited _Audited		Audited	Audited
	Income a) Income from Operations b) Other Operating Income	661.80 -	497.09 -	44317 -	2,250.11 -	1,369.79 -
	Total Income	661.80	497.09	44317	2,250.11	1,369.79
I~	Expenses					1.91
	a) Purchases of Stock-in-trade	2.81	1.34	1.31 151.57	5.85 997.41	527.12
	a) Cost of Material Consumed	302.25	212.00	57.64	29,14	11.91
	b) Changes in inventory	5.64 75.02	(1.20) 73.70	55.38	269.06	206.75
	c) Employee benefit expenses d) Depreciation and Amortisation expense	33.31	30.64	26.77	124.45	89.83
	1) Other Expenses	166.87	150.24	141.40	656.42	493.35
	Total Expenses	685.90	466.71	434.07	2,081.33	1,330.86
W	Profiti(Loss) from operations before other income, finance cost and Exceptional Items (I- )	75.90	30.38	9.10	168.77	28.92
	IV___[Other Income	8.06	2314	16.79	34.54	7047
v	Profit/(Loss) from ordinary activities before finance cost and Exceptional Items (IlI+1V)	83.95	53.52	24.90	203.31	99.38
	Vi___ Finance Cost	13.70	753	21.41	42,69	68.90
VIl	Profit/(Loss) from ordinary activities after Finance cost (V-VI)	70.26	45.99	3.49	160.63	30.49
	Vill__[Exceptional Items Income/(Expenses)	5	:	5	= 160.63	z 30.49
X	Profit/(Loss) from Ordinary Activities before tax (VII+VIIT)	70.26	45.99	3.49
X	Tax Expense		:	-		:
	a) Current Tax b) Income Tax for Prior Period	-	-	(0.09)	-	(0.09)
	c) Deferred Tax	-	-	-
	Total tax expense	-	:	(0.09)	-	(.09,
	XI Net Profit/(Loss) from ordinary activities after tax (IX-X)	70.26	45.99	3.58	160.63	30.58
	XIl___ Extraordinary Items (net of Tax)	5	-	-	B 160.63	- 30.58
	XII__ Net Profit/(Loss) for the period (XI-XIl) Comprehensive Income	70.26	45.99	3.58
XIV__ Other	Items that will not be reclassified to profit and Loss					(1.72)
	a) Remeasurement of post employment benefit obligations	(3.74)	2,02	(10.42)	(3.24)	-
	b) Income Tax relating to items that will not be reclasiified to profit and loss. Items that will be reclassified to profit and Loss:	- -	- =	- -	- :	-

	a) Remeasurement of Investments	021 A	0.05	(0.69)	0.59	(3.36)
	b) Income Tax relating to items that will be	-	-	-	-	-
	reclasiified to profitand loss. Total Comprehensive Income	(3.53)	2.07	(11.11)	(2.65)	(5.08)
XV	[Total Comprehensive Income for the period (XI+XIV)	73.79	48.06	14.69	163.28	35.65
X	Paid-up equily share capital ( face value of Rs. 10 per share)	1,181.35	1,181.35	526.00	1,181.35	526.00
	XI___ Other Equity (excluding revaluation reserve)				427.08	(1,046.20)
XNl	Earnings / Loss per share (EPS) (not annualised)				1.46	0.68
	a) Basic	0.62	0.39 0.39	0.28 0.28	1.46	0.68
	b) Diluted	0.62

NOTES: 1 The above results have been prepared as per Ind AS, which have been approved by Audit Committee at the meeting held on 25/04/2026 and taken on record and approved by the Board of Directors at their meeting held on 28/04/2026 at Chhatrapati Sambhajinagar (Aurangabad).

²In the absence of virtual certainty of having taxable Income In predictable future, as a matter of prudence, no deferred tax asset has been recognized as envisaged in Ind AS 12 on Income Taxes.

³The company is engaged in the business of manufacturing Co-extruded Tubes which In the context of Ind AS 108 "Operating Segments" constitutes one single primary segment.

There was no investor complaint received during the quarter. There is no pending complaint at the year end.

. The figures have been regrouped and rearranged wherever necessary.

7\ v FOR GAUTAM N 'ASSOCIATES \Q'MRTERED ACCOUNT! ~ 8,,»" 2

Managing Director CFO DIN: 00251843

st Shfl@unl

	APT PACKAGING LIMITED
Gut No. 76, Pangara, Paithan Road, Tq. Paithan, Chhatrapati Sambhajinagar, MH - 431106	CIN: L24100MH1980PLC022746 BALANCE SHEET AS AT 31st MARCH, 2026
				Rs. in Lakhs
Particulars		Note	Asat31/03/2026	As at 31/03/2025
Assets
1) Non-Current Assets				1,360.50
a) Property, Plant and Equipment		3	1,674.27
b) Capital Work in Progress		3	-	70.83
©) Financial Assets
(i) Investment		4	11.58	15.66 :
(ii) Loans		5	23.68	23.63
d) Deferred Tax Assets (Net)			-	-
&) Other Non-current Assets		6	109.76	-
			1,719.28	1,470.62
1l) Current Assets
a) Inventories		7	266.25	197.47
b) Financial Assets
(i) Investment			-	X
(ii) Trade Receivables		8	583.08	429,03
(iii) Cash and cash equivalents		9	21.23	18.53
<) Current Tax Assets (Net)		10	3.20	3.5
d) Other current assets		1	25.55	40.34
			898.31	688.52
Total Assets			2,617.59	2,159.14
Equity and Liabilities Equity
a) Equity Share Capital		12	1,235.40	580.40
b) Other Equity		13	427.08 1,662.48	(1,046.20) (465.79)
Liabilities
1) Non-Current Liabilities
a) Financial Liabilities
(i) Borrowings		14	348.41	561.86
b) Provisions		15	19.36	9.98
©) Deferred tax liabilites (Net)			-	-
d) Other non-current liabilities			-	2
			367.77	571.84
1) Current Liabilities
a) Financial Liabilities
(i) Borrowings		16	305.12	1,778.23
(ii) Trade Payables
(a) Dues to MSME		17	6.64	12.04
(b) Dues to Othes		17	222.42	178.10
(iii) Other financial liabilities	s		-	:
b) Other current liabilities		18	52.80	84.63
<) Provisions		19	0.36	0.0
			587.33	2,053.10
Total Equities and Liabilities			2,617.59	2,169.14

For and on behalf of the Board of Director

DIN: 00251843

AWW Shrikafl\fi Managing Director Chief Financial Officer

S Place : Chhatrapati Sambhajinagar 4 4 Date: 28th April 2026

@fi(ép;fi} TARATANDAWAT

(Partner) UDIN!. 0/ ma 2402 UY RESY 1LY

Gut No. 76, Pangara, Paithan Road, Tq. Paithan, Chhatrapati Sambhajinagar, MH - 431106	APT PACKAGING LIMITED CIN: L24100MH1980PLC022746
STATEMENT OF CASH FLOW FOR THE FINANCIAL YEAR 2025-26				Rs. in Lakhs
PARTICULARS	Financial Year 2025-26		Financial Year 2024-25
Gash flow from operating activities Profit Before Tax & Extra ordinary items Adjustment for		160.63		30.58
- i) Depreciation, Amortisation & Adjustment ii) Interest paid / Financial Charges iii) Provision for Grauity & Leave Encashment iv) Interest Received v) (Profit) on Sale of Property, Plant & Equipment vi) Loss on sale of Property, Plant & Equipment	124.45 42.69 9.64 (7.65) (12.23) -		89.83 68.89 (19.40) (1.09) (0.13) * 259
vii) Other Comprehensive Loss (Income)	265	159.55	5.08	145.77
Operating profit/ (loss) before working capital changes		32017		176.35
) Trade Receiable ii) Other Current Asset iii) Inventories iv) Other Current Libilities v) Trade Payable vi) Income tax (paid)/Refund received Net cash from operating activities (Total )	(154.05) 14.79 (67.78) (31.84) 38.93	(199.95) (0.05) 12047	(21.45) (15.95) (17.20) (4.38) (73.73)	(132.71) 334 46.98
Net flow from investment activities i) Payment for Purchase of Property, Plant &Equipment ii) Sale Proceeds from Property, Plant & Equipment Payment forPurchase of Investment iii) iv) Long term advances v) Interest Received	(384.91) 20.00 4.08 (0.05) 7.65		(182.50) 3.91 (5.18) 12.29 1.09
Net flow from investment activities (Total b)		(353.22)		(170.39)
Cash flow from financial activities i) Repayment of Long Term Borrowings ii) Proceeds from /(Repayment) of Short Term Borrowings iii) Interest paid / Financial Charges iv) Proceeds from issue of Equity Shares	(22.80) (1,663.76), (42.69)! 1,965.00		36.38 158.51 (68.89)
Net flow from financial activities (Total c)		235.75		126.00
Closing balance (a+b+c) Cash and Cash equivalent opening balance Cash and Cash equivalent closing balance		2.70 18.53 21.23		2.59 15.94 18.53

	As at 31/03/2026	As at 31/03/2025
Cash & Cash Equivalent Comprise off
Cash On Hand	-	0.02
Balance in Banks in current account	3.73	2.02
Fixed Deposit Account including interest accrued	17.51	16.49
	21.23	18.53
Note: 1. The statement of cash flow has been prepared as per Indirect Method according to Indian Accouting Standard - 7 "Cash Flow Statement". 2. Figures in brackets indicate cash outgo. 3. Previous year's figures have been regrouped/ rearranged wherever necessary.
	For and on behalf of the Board of Director
	e

™} Managing

~1/ DIN: 00251843

Director

Place : Chhatrapati Sambhajinagar Date: 28th April 2026

G'Afi{m;/m (Partner) UDIN- 96032342V REDYE 1944

Annexure –B:- Rs. in LAKHS

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising	Preferential Issues
Description of mode of fund raising	-
(Applicable in case of others is selected)
Date of Raising Funds	08-05-2025
Amount Raised	1965.00
Report filed for Quarter and year ended as on	31-03-2026
Monitoring Agency	Not applicable
Monitoring Agency Name, if applicable	-
Is there a Deviation / Variation in use of funds raised	No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was	-
approved by the shareholders
If Yes, Date of shareholder Approval	-
Explanation for the Deviation / Variation	None
Comments of the Audit Committee after review	None
Comments of the auditors, if any	None
Objects for which funds have been raised and where there has been a deviation, in the following table:

Sr.	Original Object	Modified Object, if any	Original Allocation	Funds Utilized	Amount of Deviation/Vari ation for the quarter according to applicable object	Remarks if any
1	Finance working capital requirements of the Company	Not Applicable	200.00	109.61	0.00	During the FIRST quarter I.E 30th June, 2025, the Company has issued 65,50,000 equity shares of Rs. 10 each at a premium of Rs. 20 per shares on preferential allotment basis for an aggregate amount of Rs.19.65 crores. The proceeds of the said issue have been utilized for the purposes for which it has been raised.
2	Repayment of Debts	Not Applicable	1330.00	1439.34	109.34	With in permissible bracket of +/- 10%
3	Expansion and Modernization	Not Applicable	350.00	350.00	0.00	During the FIRST quarter I.E 30th June, 2025, the Company has issued 65,50,000 equity shares of Rs. 10 each at a premium of Rs. 20 per shares on preferential allotment basis for an aggregate amount of Rs.19.65 crores. The proceeds of the said issue has been utilized for the purposes for which it has been raised.

General Corporate	0.00	0.00	During the FIRST quarter I.E 30th June, 2025,
purpose			the Company has issued 65,50,000 equity
			shares of Rs. 10 each at a premium of Rs. 20
			per shares on preferential allotment basis for
			an aggregate amount of Rs.19.65 crores. The
			proceeds of the said issue has been utilized for
			the purposes for which it has been raised.
(a) Deviation in the objects or purposes for which the funds have been raised or (b) Deviation in the amount of funds actually utilized as against what was originally disclosed or (c) Change in terms of a contract referred to in the fund-raising document i.e. prospectus, letter of offer, etc

Name of signatory	Arvind Machhar	Srikant Wani
Designation of person	Managing Director		CFO
Place :- Chhatrapati Sambhajinagar
Date:- 28-04-2026

Annexure C –

Disclosures of outstanding defaults on loans including revolving facilities from banks/financial institutions (as per SEBI Circular SEBI/HO/CFD/CMD1/CIR/P/2019/140 dated 21st November, 2019). – NOT APPLICABLE

Annexure D- Format of Related Party Transactions – AS on Quarter and Year Ended 31.03.2026

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction Name	PAN	Details of the counterparty Name	PAN	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction	Remarks on approval by audit committee	Value of transaction during the reporting period	In case monies are due to either party as a Opening balance	result of the transaction Closing balance

1	APT PACKAGING LIMITED	AACCA3458M	ARVIND K MACHHAR	AFGPM8578J	MANAGING DIRECTOR	Remuneration		Approval has been granted by the Audit Committee	806720	1389500	1196220
2	APT PACKAGING LIMITED	AACCA3458M	ARVIND K MACHHAR	AFGPM8578J	MANAGING DIRECTOR	Loan		Approval has been granted by the Audit Committee	4000000	27600000	23600000
3	APT PACKAGING LIMITED	AACCA3458M	SANDEEP MACHHAR	AFGPM8579J	DIRECTOR	Loan		Approval has been granted by the Audit Committee	-	914805	914805
4	APT PACKAGING LIMITED	AACCA3458M	ARPIT MACHHAR	ABJPM0915E	SON OF MANAGING DIRECTOR	Any other transaction	ARREARS	Approval has been granted by the Audit Committee	1717999	1717999	0

5	APT	AACCA3458M	RACE	AABCR9289E	PROMOTERS	Inter	Approval	-	15653367	15653367
	PACKAGING		COURSE		COMPANY	corporate	has been
	LIMITED		CAPITAL			deposit	granted by
			MARKETS				the Audit
			PRIVATE				Committee
			LIMITED

6	APT	AACCA3458M	MACHHAR	AABCM8764F	PROMOTERS	Inter	Approval	472000	472000	0.00
	PACKAGING		PACKAGING		COMPANY	corporate	has been
	LIMITED		SERVICES			deposit	granted by
			PRIVATE				the Audit
			LIMITED				Committee

7	APT	AACCA3458M	ULTRA	AAACU8099G	PROMOTERS	Execs Money	Approval	136310	0	136310
	PACKAGING		BEAUTY		COMPANY	Received	has been
	LIMITED		CARE				granted by
			PRIVATE				the Audit
			LIMITED				Committee
8	APT	AACCA3458M	ULTRA	AAACU8099G	PROMOTERS	Receipt	Approval	142182	-142182	0
	PACKAGING		BEAUTY		COMPANY	against Dues	has been
	LIMITED		CARE				granted by

			PRIVATE				the Audit
			LIMITED				Committee

Arvind Krishango pal Machhar Digitally signed by Arvind Krishangopal Machhar Date: 2026.04.28 18:50:57 +05'30'

SHRIKAN T P WANI Digitally signed by SHRIKANT P WANI Date: 2026.04.28 18:52:40 +05'30'

Annexure - E

Statement on Impact of Independent Audit Report Qualifications for Audit Report submitted along-with Annual Audited Financial Results Standalone for the financial year ended as on 31st March, 2026.

				Rs. in LAKHS
I.	Sl.	Particulars	Audited Figures	Adjusted Figures
	No.		(as reported before	(Audited figures after
			adjusting for	adjusting for
			qualifications)	qualifications)
	1.	Turnover / Total Income	2250.11	2250.11
	2.	Total Expenditure	2121.37	2121.37
	3.	Net Profit / (Loss)	0163.28	0163.28
	4.	Earnings Per Share	01.46	01.46
	5.	Any other financial item(s)	-	-
		(as felt appropriate by the management)
II		Audit Qualification each audit qualification separately):
	b.	a. Details of Audit Qualification: As mentioned in Note No. 4 to the Independent Audit Report that:- a) The Company has not provided GST liability totaling Rs. 20.70 lakhs for the financial year 2019-20 as the same is not considered payable by the company. The appeal against this order has been filed before the appellant authority. Refer Note no-30 (g) to the financial statement. b) The balances of trade receivables, Trade payable, Employees, loans and advances are subject to confirmation and reconciliation Refer Note no 33 to the financial statement. c) Attention is invited to note no 8.4 to the financial statement in respect of no provisioning of doubtful debts amounting to Rs. 11.45/- lakhs.
	c.	Frequency of qualification: Sixth times a and c First time b

	d.	For Independent Audit Report Qualification(s) where the impact is quantified by the auditor, Management's Views:
	5a. The demand notice for Rs. 20.70 lakhs issued by Goods and Service Tax department in respect of excess outward tax in GSTR1 compared to GSTR3B and excess ITC claim in GSTR-3b for financial year 2019-20 for Aurangabad branch. The company has made an appeal against this order before the

		appealedauthority with a deposit of Rs. 0.99 lakhs.
		5b. The necessary arrangement for the reconciliation of accounts is under process.
	5c. The necessary arrangement for the recovery of debts is under process.
e.		For Independent Audit Report Qualification(s) where the impact is not quantified by the auditor:
	(i)	Management's estimation on the impact of Audited Report qualification: Refer 5(d) above
	(ii)	If management is unable to estimate the impact, reasons for the same: Refer 5(a to d) above
	(iii)	Auditors' Comments on (i) or (ii) above: Refer 5(a to d) above

*The Statement of Qualifications and the Management's Reply pertain to the standalone financial results for the year ended 31st March, 2026

III:- SIGNATORIES

For APT Packaging Limited

Arvind Machhar Shrikant Wani

Managing Director CFO Place :- Chh. Sambhajinagar Din:- 00251843 Date:-28.04.2026

CIN:- L24100MH1980PLC022746

ANNEXURE F

Intimation under Regulation 30 of the SEBI (Listing Obligations

and Disclosure Requirements )Regulations,2015

Appointment of Chief Executive Officer Mr. Avnish Kr. Srivastava and Designated him as a KMP personnel category.

Name of KMP	Mr. Avnish Kr. Srivastava
Designation	Chief Executive Officer
Reason for change viz. appointment, resignation, removal, death or otherwise	The appointment of Mr. Avinash Srivastava as Chief Executive Officer of the Company has been made to strengthen the leadership team and to drive the Company's strategic growth and operational efficiency. His experience and expertise are expected to contribute significantly towards achieving the Company's business objectives and enhancing overall performance.
Date of Appointment	28th April, 2026
Terms of appointment	As per board approval
Brief Profile	Mr. Avinash Srivastava is a qualified professional with vast experience in Packaging industry. He has previously worked with packaging companies. He possesses expertise in manufacturing process.
Disclosure of relationships between directors	Mr. Avinash Srivastava is not related to any Director or Key Managerial Personnel of the Company
Shareholding	Nil
Affirmation	Not Applicable

AI assistant

Apt Packaging Ltd Audit Report / Information 2026

59222_rns_2026-04-29_8ef899b9-2d85-4622-ba4d-91e227915221.pdf

Dear Sir/Madam,

For APT PACKAGING LIMITED

Report on the Audit of the Standalone Financial Statements

Qualified Opinion