National Plastic Technologies Ltd — Audit Report / Information 2026

May 25, 2026

NATIONAL PLASTIC TECHNOLOGIES LTD.

Regd. Office: Thiru Complex, 44, Pantheon Road, Egmore, Chennai - 600 008, India.
Phone: 4340 4340, 2852 8555 Fax: +91 -44- 2855 3391
e-mail: contact@nationalgroup.in
CIN: L25209TN1989PLC017413

25-05-2026

The Manager,
Department of Corporate Services,
Bombay Stock Exchange Limited,
Floor 25, P.J.Towers,
Dalal Street,
Mumbai-400 001.

Dear Sir/Madam,

Sub: Submission of Audited Financial Results for the year ended 31.03.2026,
Recommendation of Final Dividend, & Announcement u/r 30 of SEBI (LODR) Regulations
Disclosure u/r 33 & 30 of SEBI (LODR) Regulations, 2015.

Ref: Scrip Code 531287

We hereby inform you that the Board of Directors have at their meeting held today, i.e. 25th May, 2026, inter-alia, considered and approved, the following business:

1. Audited Standalone Financial Results of the Company for the quarter and financial year ended 31.03.2026, along with the Statement of Assets and Liabilities & Statement of Cash Flows as on 31.03.2026. Pursuant to Regulation 33 of SEBI (Listing Obligations and disclosure Requirements), Regulation, 2015 ("Listing Regulations"), we hereby submit the Audited Standalone Financial Results of the Company for the quarter and year ended 31.03.2026 along with the report of the Auditors issued by C.A. Patel & Associates, Chartered Accountants, Statutory Auditors of the Company. Also, a declaration pursuant to Regulation 33(3) (d) of the SEBI (LODR) Regulations, 2015, regarding unmodified opinion of the Statutory Auditors on the annual audited financial results for the financial year ended March 31, 2026 is also enclosed herewith. An extract of the aforesaid results will be published in the newspapers in terms of Regulation 47(1)(b) of SEBI (LODR) Regulations, 2015 in due course and will also be placed on the website of the Company viz. https://nationalgroup.in/national-plastic-technologies-limited/.

2. The Board of Directors at their meeting held today, have recommended a final dividend of Rs.1.50 per equity share (i.e. 15% on face value of Rs.10 each for equity share) for the financial year 2025-26, subject to approval of the shareholders of the company, which if approved, shall be paid/dispatched within thirty days from the conclusion of the Annual General Meeting of the Company. The Record date for the purpose of final dividend shall be intimated later.

B

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NATIONAL PLASTIC TECHNOLOGIES LTD.

Regd. Office : Thiru Complex, 44, Pantheon Road, Egmore, Chennai - 600 008, India.

Phone: 4340 4340, 2852 8555 Fax: +91 -44- 2855 3391

e-mail: contact@nationalgroup.in

CIN: L25209TN1989PLC017413

1. Change of Registered Office & Corporate Office of the Company from Thiru Complex, 44, Pantheon Road, Egmore, Chennai-600008 to Dadha Chambers, 4th floor, New No.250, Old No.268, Avvai Shanmugam Salai, Royapettah, Chennai-600014 w.e.f. 25.05.2026.

2. Appointment of M/s. SMAYA & Associates, Chartered Accountants (Firm Reg no.018009S) as Internal Auditors of the Company for the financial year 2026-27. The details, as required under Regulation 30 and Schedule III of SEBI Listing Regulations read with SEBI Master circular no. SEBI/HO/CFD/PoD2/CIR/P/0155 dt.11th November, 2024, are provided in “Annexure A”.

The Board Meeting commenced at 4.00 p.m. and concluded at 5.35 p.m.

Further, in continuation to our letter dated March 30, 2026, please note that the trading window will now be open from 28th May, 2026.

This is for your information and record.

Thanking you,

Yours faithfully,

For National Plastic Technologies Limited

S. Abishek
Company Secretary
A23535

Encl: as above

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CA

C A PATEL & ASSOCIATES

Chartered Accountants

Independent Auditor's Report on Standalone Annual Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

To the Board of Directors of National Plastic Technologies Limited

Opinion

1. We have audited the accompanying standalone annual financial results ('the Statement') of National Plastic Technologies Limited ('the Company') for the quarter and year ended 31 March 2026, attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations').

2. In our opinion and to the best of our information and according to the explanations given to us, the Statement:

(i) presents financial results in accordance with the requirements of Regulation 33 of the Listing Regulations; and

(ii) gives a true and fair view in conformity with the applicable Indian Accounting Standards ('Ind AS') specified under section 133 of the Companies Act, 2013 ('the Act'), read with the Companies (Indian Accounting Standards) Rules, 2015, and other accounting principles generally accepted in India, of the standalone net profit after tax and other comprehensive income and other financial information of the Company for the year ended 31 March 2026.

Basis for Opinion

1. We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Statement 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 ('the ICAI') together with the ethical requirements that are relevant to our audit of the 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 Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance for the Statement

1. This Statement has been prepared on the basis of the standalone annual financial statements and has been approved by the Company's Board of Directors. The Company's Board of Directors is responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income and other financial information of the Company in accordance with the Ind AS specified under section 133 of the Act, read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India, and in compliance with Regulation 33 of the Listing Regulations. 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 Statement that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

2. In preparing the Statement, the Board of Directors is responsible for assessing the Company's

3. Poonamallee high road, Chennai 600 084. Ph 044-49581741 e-mail:capassociates2012@yahoo.com

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National Plastic Technologies Limited

Independent Auditor's Report on Standalone Annual Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) – F Y 2025-26.

ability to continue as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless the Board of Directors 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.

Auditor's Responsibilities for the Audit of the Statement

1. Our objectives are to obtain reasonable assurance about whether the Statement as a whole is 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, specified under section 143(10) of the Act, 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 decisions of users taken on the basis of this Statement.

2. As part of an audit in accordance with the Standards on Auditing, specified under section 143(10) of the Act, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

3. Identify and assess the risks of material misstatement of the Statement, 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.

4. Obtain an understanding of internal control 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 has in place an adequate internal financial controls with reference to financial statements and the operating effectiveness of such controls.

5. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.

6. Conclude on the appropriateness of the 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 Company's ability 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 Statement 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.

7. Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation.

8. Obtain sufficient appropriate audit evidence regarding the financial information of the

C A Patel & Associates, Chartered Accountants

1. Poonamallee high road, Chennai 600 084. Ph 044-49581741 e-mail:capassociates2012@yahoo.com

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National Plastic Technologies Limited

Independent Auditor's Report on Standalone Annual Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) – F Y 2025-26.

Company to express an opinion on the Statement. We are responsible for the direction, supervision and performance of the audit of financial information of the Company. We remain solely responsible for our audit opinion.

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.

2. 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.

Other Matter

1. The Statement includes the financial results for the quarter ended 31 March 2026, being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subject to limited review by us.

For C A Patel & Associates,
Chartered Accountants,
Firm Regn No.:0014055S

MODI RAJESH
Partner
M No. 027425
Chennai.
UDIN No.: 26027425IYTGVZ9339
Date: 25.03.2026

C A Patel & Associates, Chartered Accountants
920. Poonamallee high road, Chennai 600 084. Ph 044-49581741 e-mail:capassociates2012@yahoo.com

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National Plastic Technologies Ltd. (CIN:L25209TN1989PLC017413)
Thiru Complex, 44, Pantheon Road, Egmore, Chennai - 600 008

STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH 2026
Rs. In Lakhs except per share data

PART-I		Quarter Ended			Year ended
S.No.	Particulars	31.03.2026
(Audited)	31.12.2025
(Unaudited)	31.03.2025
(Audited)	31.03.2026
(Audited)	31.03.2025
(Audited)
I	Revenue from Operations:
	(a) Sale of Products	8,959.27	8,868.38	7,613.14	34,120.89	31,064.39
	(b) Other operating income	-
II	Other Income	15.58	8.43	10.22	26.31	16.10
III	Total Income (I) + (II) (A)	8,974.85	8,876.81	7,623.36	34,147.20	31,080.49
IV	Expenses:
	a) Cost of materials consumed	6,484.95	6,507.31	5,485.06	24,854.87	23,135.50
	b) Changes in Inventory	-240.77	-18.67	44.20	-223.37	-154.78
	c) Employee benefits expense	518.39	561.90	512.05	2,068.84	2,002.95
	d) Finance Cost	98.48	115.75	148.28	471.07	587.85
	e) Depreciation and Amortisation expenses	183.16	196.76	177.79	758.83	704.79
	f) Other Expenditure	1,614.68	1,107.98	959.36	4,812.16	3,551.43
	Total Expenses (B)	8,658.89	8,471.03	7,326.74	32,742.40	29,827.74
V	Profit / (Loss) before tax (A) - (B)	315.96	405.78	296.62	1,404.80	1,252.75
	Exceptional Items
	Statutory Impact of new Labour codes (Refer Note 5)	-	23.80	-	23.80
VI	Profit Before Tax	315.96	381.98	296.62	1,381.00	1,252.75
VI	Tax Expenses
	- Current Tax	124.06	106.27	35.56	420.36	301.57
	- Deferred Tax	43.26		48.46	43.26	48.46
VII	Net Profit after Tax	148.64	275.71	212.60	917.38	902.72
VIII	Other Comprehensive Income (OCI):
	A (i) Items that will not be reclassified
to Profit or Loss
	- Remeasurement of net defined
benefit plans	15.93	21.39	-12.08	37.32	-12.08
IX	Total Comprehensive Income for the period	164.57	297.11	200.52	954.70	890.64
X	Paid-up equity share capital (Face Value-Rs.10 per share)	607.83	607.83	607.83	607.83	607.83
XI	Other Equity	5,485.13	5,320.58	4,530.43	5,485.13	4,530.43
XII	Earnings Per Share (F.V of Rs 10 each) - Basic & Diluted	2.45	4.54	3.50	15.09	14.85

For National Plastic Technologies Ltd.
[Signature]

Managing Director

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Notes:
1. The above audited financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements), 2015, as amended have been reviewed and recommended by the Audit Committee, and approved by the Board of Directors of the Company at their meeting held on 25th May, 2026. The statutory auditors have given an Unmodified Opinion on the Audited Financial results for the year ended 31.03.2026

1. The above Financial results are in accordance with Indian Accounting Standards, the (Ind-AS) as prescribed under Section 133 of the Companies, Act 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, Companies (Indian Accounting Standards) Amended Rules, 2016.

2. The Board of Directors have recommended a final dividend of Rs.1.50 per share (15% on face value of Rs.10 each) for the financial year ended 31.03.2026 and the final dividend is payable subject to approval of the shareholders in the Annual General meeting.

3. The Company Operates in the business segment of Moulded Plastic Products.

4. The Company has closed the Fridabad Plant w.e.f. 31.03.2026 and consolidated its operations by partially shifting operations to Company's existing plants.

5. The figures of the last quarter are the balancing figures between the audited figures for the full financial year ended 31.03.2026 and the published year to date figures up to the third quarter of the respective financial year, which were subjected to limited review. Previous period figures have been regrouped and reclassified wherever necessary.

6. The above audited financial results of the company for the quarter and year ended 31.03.2026 are available on the website of the Company viz. www.nationalgroup.in

For National Plastic Technologies Ltd.

Managing Director

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M/s National Plastic Technologies Limited
Audited Balance Sheet as at 31st March, 2026

| Particulars | | Year Ended
31.03.2026
(Audited)
Rs. In Lakhs | Year Ended
31.03.2025
(Audited)
Rs. In Lakhs |
| --- | --- | --- | --- |
| 1 | ASSETS | | |
| | Non-current assets | | |
| | Property, Plant and Equipment | 6,226.34 | 6,080.48 |
| | Other Intangible Assets | 26.77 | 30.33 |
| | Capital work-in-progress | 271.55 | 5.14 |
| | Right of Use Assets | 986.07 | 1,430.74 |
| | Investment Property | | |
| | Financial Assets | | |
| | - Investments | 0.05 | 0.07 |
| | - Loans | - | - |
| | - Others | 2.73 | 2.60 |
| | Other non-current assets | 21.11 | 100.44 |
| Total non-current assets | 7,534.62 | 7,649.80 | |
| 2 | Current assets | | |
| | Inventories | 3,516.26 | 3,166.64 |
| | Financial assets | | |
| | (i) Investments | | |
| | (ii) Trade receivables | 4,904.71 | 4,998.61 |
| | (iii) Cash & cash equivalents | 34.54 | 33.41 |
| | (iv) Bank balances other than (iii) above | 27.34 | 22.09 |
| | (v) Loans | - | - |
| | (vi) Others | | |
| | Current tax assets (net) | - | 26.98 |
| | Other current assets | 1,137.15 | 693.17 |
| | Total current assets | 9,620.00 | 8,940.90 |
| TOTAL ASSETS | 17,154.62 | 16,590.70 | |
| 3 | EQUITY AND LIABILITIES | | |
| | Equity | | |
| | Equity Share Capital | 607.83 | 607.83 |
| | Other equity | 5,393.94 | 4,530.43 |
| 4 | Non-current liabilities | | |
| 5 | Financial liabilities | | |
| | (i) Borrowings | 1,153.82 | 930.80 |
| | (ii) Other financial liabilities | 719.41 | 1,136.80 |
| | Deferred tax liability (net) | 741.96 | 698.70 |
| | Provisions | 106.91 | 105.30 |
| | Other non-current liabilities | - | - |
| | Total non-current liabilities | 2,722.10 | 2,871.60 |
| 5 | Current liabilities | | |
| | Financial liabilities | | |
| | (i) Borrowings | 4,025.04 | 5,068.04 |
| | (ii) Trade payables | | |
| | - Total Outstanding dues of Micro and Small Enterprises | 2.96 | 0.81 |
| | - Total Outstanding dues of other than Micro and Small Enterprises | 3,697.34 | 2,529.08 |
| | (iii) Other financial liabilities | 507.15 | 613.26 |
| | Provisions | 90.11 | 71.68 |
| | Other current liabilities | 108.14 | 297.97 |
| | Total current liabilities | 8,430.75 | 8,580.84 |
| TOTAL EQUITY AND LIABILITIES | 17,154.62 | 16,590.70 | |

For National Plastic Technologies Ltd.

Managing Director

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M/s National Plastic Technologies Limited
Statement of Cash Flows for the year ended 31st March 2026

| Particulars | For the year ended
31.03.2026 | | For the year ended
31.03.2025 | |
| --- | --- | --- | --- | --- |
| | Rs. In Lakhs | Rs. In Lakhs | Rs. In Lakhs | Rs. In Lakhs |
| A. Cash flow from operating activities | | | | |
| Net Profit / (Loss) before extraordinary items and tax | | 1,380.98 | | 1,252.75 |
| Adjustments for: | | | | |
| Depreciation and amortisation | 474.33 | | 420.81 | |
| Amortisation of Right-of-use assets | 284.50 | | 283.98 | |
| Re-measurement of net defined benefit plans | 37.32 | | (12.08) | |
| Assets discarded | 189.90 | | - | |
| Baddels written off | - | | - | |
| Profit on sale of assets | (11.61) | | (1.93) | |
| Loss on sale of assets | 61.25 | | 0.01 | |
| Interest paid | 459.96 | | 577.93 | |
| Interest income | (8.81) | | (8.26) | |
| | | 1,486.84 | | 1,260.46 |
| Operating profit / (loss) before working capital changes | | 2,867.82 | | 2,513.21 |
| Movement in working capital: | | | | |
| Adjustments for (increase) / decrease in operating assets: | | | | |
| Inventories | (349.62) | | (80.97) | |
| Trade receivables | 93.90 | | (128.00) | |
| Other receivables | (343.03) | | (71.59) | |
| Trade payables | 1,169.60 | | (615.13) | |
| Other liabilities | (703.11) | | (263.05) | |
| Cash flow from extraordinary items | | (132.27) | | (1,158.74) |
| Cash generated from operations | | 2,735.55 | | 1,354.47 |
| Net income tax (paid) / refunds | | (409.71) | | (159.22) |
| Net cash flow from operating activities (A) | | 2,325.84 | | 1,195.25 |
| B. Cash flow from investing activities | | | | |
| Payment for Property, plant and equipments, including capital advances (Net) | (1,407.09) | | (687.00) | |
| Proceeds from disposal of property, plant and equipments | 444.68 | | 5.75 | |
| Interest received | 8.81 | | 8.26 | |
| Net cash flow used in investing activities (B) | | (953.60) | | (672.99) |
| C. Cash flow from financing activities | | | | |
| Interest paid | (442.90) | | (560.89) | |
| Payment of Lease Liabilities | (17.06) | | (17.04) | |
| Increase / (Repayment) in borrowings | (819.97) | | 116.66 | |
| Dividends Paid | (91.17) | | (60.78) | |
| Net cash flow used in financing activities (C) | | (1,371.10) | | (522.05) |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | | 1.13 | | 0.21 |
| Cash and cash equivalents at the beginning of the year | | 33.41 | | 33.20 |
| Cash and cash equivalents at the end of the year | | 34.54 | | 33.41 |
| Components of Cash and Cash Equivalents | | | | |
| (a) Cash on hand | | 1.54 | | 1.85 |
| (b) Cheques, drafts on hand | | | | |
| (c) Balances with banks | | | | |
| (i) In current accounts | | 0.56 | | 0.55 |
| (ii) In cash credit account | | 0.27 | | |
| (iii) In Fixed Deposits | | 32.17 | | 31.01 |
| | | 34.54 | | 33.41 |

Place: Chennai

Date: 25.05.2026

On Behalf of the Board of Directors
For National Plastic Technologies Ltd

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NATIONAL PLASTIC TECHNOLOGIES LTD.

Regd. Office : Thiru Complex, 44, Pantheon Road, Egmore, Chennai - 600 008, India.

Phone: 4340 4340, 2852 8555 Fax: +91 -44- 2855 3391

e-mail: contact@nationalgroup.in

CIN: L25209TN1989PLC017413

25-05-2026

The Manager,
Department of Corporate Services,
Bombay Stock Exchange Limited,
Floor 25, P.J.Towers,
Dalal Street,
Mumbai-400 001.

Dear Sir/Madam,

Sub: Declaration under Regulation 33(3)(d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 {"SEBI Listing Regulations"}, as amended.

Audit Report with Unmodified Opinion, on Annual Standalone Audited Financial Results for the Financial Year ended 31st March, 2026

Ref: Scrip Code 531287

Pursuant to Regulation 33(3)(d) of the SEBI Listing Regulations, the Board of Directors of the Company at its meeting held today i.e. 25th May, 2026, has considered and approved the Audited Standalone Financial Results of the Company for the Financial Year ended 31st March, 2026. Further, in compliance of Regulation 33(3)(d) of the SEBI Listing Regulations read with SEBI Master Circular no. HO/49/14/14(7)2025-CFD-PODZ/I/3762/2026 dated 30th January, 2026, it is hereby declared that the Statutory Auditors of the Company, M/S. C.A. Patel & Associates, Chartered Accountants (Firm Registration No.0014055S), have issued Audit Report with Unmodified Opinion on the Annual Standalone Audited Financial Results of the Company for the Financial Year ended 31st March, 2026.

You are requested to take the above information on records and disseminate the same on your website

Thanking you,

Yours faithfully,
For National Plastic Technologies Limited

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Annexure A:

Information as per Regulations 30 and Schedule III of SEBI Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dt.11th November, 2024.

Appointment of Internal Auditor:

S. No.	Particulars	Appointment of Internal Auditor
	Name:	M/s. SMAYA & ASSOCIATES
1	Reason for Change	Appointment of SMAYA & ASSOCIATES as internal auditors of the Company for the financial year 2026-27
2	Date of appointment & terms of appointment	w.e.f 01-04-2026 for a period of one year. i.e. for financial year 2026-27.
3	Brief Profile	SMAYA & Associates was founded with a vision to provide exceptional financial and advisory services to business and individuals. The firm has branches in India, USA, Dubai, Singapore & UK. Over the years, the firm has built a reputation for delivering excellence and forging long-lasting client relationships. The firm specializes in broad spectrum of services including Statutory Audits, Internal Audits, Management Audits, system Audits, Financial Reporting, Financial Accounting, Direct Taxation, International Taxation, Transfer pricing, corporate law and Business Advisory services.
4	Disclosure of relationships between Directors (in case of appointment of Director)	Not applicable
5	Information as required pursuant to BSE circular	Not applicable