Purity Flex Pack Ltd — Audit Report / Information 2026

May 8, 2026

P

Purity Flexpack Limited

PFL/07/2026-27/VP

8th May, 2026

To,

Department of Corporate Services,

BSE Limited,

Floor 25, P.J. Towers,

Dalal Street,

Mumbai-400 001

Scrip Code: 523315

ISIN: INE898001010

Sub: Outcome of Board Meeting

Pursuant to the provisions of the Regulation 33 and 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Board of Directors of the Company at its meeting held today i.e. 8th May, 2026 inter alia, has taken the following decisions:-

1. Approved and taken on record the Audited Financial Results of the Company for the quarter and year ended 31st March, 2026.
2. Statement of Assets and Liabilities as at 31st March, 2026.
3. A copy of Statutory Auditor's Report for the Financial Year ended 31st March, 2026 is enclosed herewith.

Board Meeting commenced at 11.00 a.m. and concluded at 02.20 p.m.

This is for your kind information and records.

Thanking You,

Yours Faithfully

For Purity Flexpack Limited

ANILKUMAR
BHANUBHAI
PATEL

Anil Patel

Managing Director

DIN: 00006904

Enclosed a/a

Reg. Office & Plant: Village Vanseti, PO. Tajpura, Near Baska, Halol-389350, Dist. Panchmahal, Gujarat, India.

P: +91 98795 08744 / 90990 77144 | E-mail: purity@purityflexpack.com | Web: www.purityflexpack.com | CIN: L25200GJ1988PLC010514

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Purity Flexpack Limited

CIN:L25200GJ1988PLC01514

REG OFFICE & FACTORY - AT - VANSETI, POST TAJPURA, NR HALOL, DIST-PANCHMAHAL - PH. - + 91 9879508744

E mail: sales@purityflexpack.com, www.purityflexpack.com

(€ in Lacs, except per equity share data)

STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH 2026

S. No	Particulars	Standalone
		Quarter Ended			Year Ended
		31/03/26	31/12/25	31/03/25	31/03/26	31/03/25
		Audited	Unaudited	Audited	Audited	Audited
1	Revenue from Operations
(a)	Gross Sales /Income from Operations (Inclusive of Excise Duty)	3,987.50	3,441.64	3,134.49	14,480.50	12,665.46
(b)	Other Operating Income	3.62	1.65	3.88	14.64	17.04
	Total Revenue from Operations [1(a) + 1(b)]	3,991.12	3,443.29	3,138.37	14,495.14	12,682.50
2	Other Income	(23.30)	6.47	(25.38)	18.30	27.23
3	Total Income (1+2)	3,967.81	3,449.77	3,112.99	14,513.43	12,709.73
	Expenses
(a)	Cost of materials consumed	2,576.87	2,439.11	2,043.60	10,304.99	8,671.43
(b)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	178.92	21.48	54.02	7.10	42.80
(c)	Employee benefits expense	357.38	384.05	298.81	1,409.69	1,240.66
(d)	Finance Cost	31.02	56.74	48.67	166.50	194.91
(e)	Depreciation and amortisation expense	105.06	104.23	98.13	413.65	393.93
(f)	Other Expenses	562.65	434.45	485.08	1,903.78	1,812.78
4	Total Expenses	3,811.91	3,440.07	3,028.30	14,205.71	12,356.50
5	Profit/(Loss) before Exceptional Items (3-4)	155.91	9.70	84.69	307.72	353.23
6	Exceptional Items	-	-	-	-	-
7	Profit/(Loss) after Exceptional Items but before Tax (5+ -6)	155.91	9.70	84.69	307.72	353.23
8	Tax Expense
(i)	Current Tax	56.34	2.44	22.04	89.62	86.59
(ii)	Earlier Year Tax	4.87	-	-	4.87
(iii)	Deferred Tax	(26.31)	6.15	(1.47)	(17.98)	(0.27)
9	Profit/(loss) for the period (7-8)	125.87	1.10	64.12	231.21	266.91
10	Other Comprehensive Income/(loss)
A	(i) Remeasurement of Defined benefit plans (Net of Taxes)	11.19	2.33	5.03	18.18	8.06
	(ii) Equity instruments through other comprehensive income	-	-	-	-	-
11	Total Comprehensive Income for the period (9+10)	137.06	3.43	69.16	249.38	274.98
12	Paid up equity share capital (Face Value of Rs.10/- each)	322.02	322.02	107.34	322.02	107.34
13	Other Equity excluding Revaluation Reserve				3,555.51	3,520.80
14	Earnings per equity share (Face Value of Rs.10 each)*
	Basic & Diluted (Refer Note 6)	3.91 *	0.03 *	5.97 *	7.18	8.29

• Basic and Diluted earnings per share (EPS) for all periods except year ended March 31, 2026 & March 31, 2025 are not annualised.

Notes:

1. The Company is engage in Packaging business only. Therefore, there is only one reportable segment.

2. The above audited financial results have been reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting held on 8th May, 2026

3. The statement have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.

4. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figure between the audited figures in respect of the full financial year and the published figures of nine months ended December 31, 2025 and December 31, 2024 respectively.

5. The Previous period's figures have been regrouped/rearranged/reclassified wherever necessary to suit the present layout.

6. The Company has issued and allotted 21,46,800 equity shares to the eligible holders of equity shares on the record date (i.e. 13th October, 2025) as bonus shares by capitalising Reserves. The EPS figures for the year ended 31st March, 2025 have been adjusted to give effect to the allotment of bonus shares as required by IND AS 33.

For Purity Flexpack Limited

Valshali Amin

Director

PIN: 09184381

Place: Vanseti

Date: 8th May 2026

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Purity Flexpack Limited

CIN:L25200GJ1988PLC01514

REG OFFICE & FACTORY - AT - VANSETI, POST TAJPURA, NR HALOL, DIST-PANCHMAHAL - PH. - + 91 9879508744

E mail: sales@purityflexpack.com, www.purityflexpack.com

STATEMENT OF AUDITED ASSETS AND LIABILITIES AS ON 31ST MARCH 2026

	Particulars	Standalone
		As at 31.03.2026
(Rs. In Lacs)	As at 31.03.2025
(Rs. In Lacs)
A	ASSETS
1	NON-CURRENT ASSETS
	(a) Property, Plant and Equipment	4,516.76	3,972.12
	(b) Capital work-in-progress	417.58	52.93
	(c) Other Intangible Assets	4.23	5.03
	(d) Right of Use Assets	136.28	143.10
	(e) Financial Assets
	(i) Investments	143.34	125.35
	(ii) Other Financial Assets	75.13	59.18
	(f) Non-Current Tax Assets (Net)	45.58	47.55
	(g) Other Non-Current Assets	42.90	25.00
	Sub total	5,381.80	4,430.24
2	CURRENT ASSETS
	(a) Inventories	2,384.54	1,688.64
	(b) Financial Assets
	(i) Trade Receivables	2,243.13	1,760.97
	(ii) Cash and Cash Equivalents	96.60	42.07
	(iii) Bank Balances other than (iii) above	171.22	161.44
	(c) Other Current Assets	154.06	321.36
	Sub total	5,049.56	3,974.47
	TOTAL ASSETS	10,431.36	8,404.72
B	EQUITY AND LIABILITIES
1	EQUITY
	(a) Equity Share capital	322.02	107.34
	(b) Other Equity	3,555.51	3,520.80
	Sub total	3,877.53	3,628.14
2	LIABILITIES
	(i) NON-CURRENT LIABILITIES
	(a) Financial Liabilities
	(i) Borrowings	776.62	517.16
	(ii) Lease Liability	182.56	180.79
	(b) Deferred Tax Liabilities (Net)	343.48	355.35
	Sub total	1,302.66	1,053.30
	(ii) CURRENT LIABILITIES
	(a) Financial Liabilities
	(i) Borrowings	1,436.05	1,388.24
	(ii) Trade payables
	-Total Outstanding Dues of MSME	32.75	229.63
	-Total Outstanding Dues of creditors other than MSME	3,497.16	1,969.16
	(iii) Other Financial Liabilities	117.42	70.52
	(iv) Lease Liabilities
	(b) Other Current Liabilities	83.07	31.14
	(C) Current Tax Liabilities	84.72	34.58
	Sub total	5,251.17	3,723.28
	Total Equity and Liabilities	10,431.36	8,404.72

Purity Flexpack Limited

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| Purity Flexpack Limited
CIN:L25200GJ1988PLC01514
REG OFFICE & FACTORY - AT - VANSETI, POST TAJPURA, NR HALOL, DIST-PANCHMAHAL - PH. - + 91 9879508744
E mail: sales@purityflexpack.com, www.purityflexpack.com | | | |
| --- | --- | --- | --- |
| STATEMENT OF AUDITED CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2026 | | | |
| | Particulars | Standalone | |
| | | As at 31.03.2026
(Rs. In Lacs) | As at 31.03.2025
(Rs. In Lacs) |
| A. | CASH FLOW FROM OPERATING ACTIVITIES | | |
| | Net Profit Before tax | 307.72 | 353.23 |
| | Adjustment for: | | |
| | Depreciation and Amortization expense | 406.83 | 387.12 |
| | Depreciation on Right of use assets | 6.81 | 6.81 |
| | (Gain)/ Loss on sale of property, plant and equipment, net | 48.95 | (8.34) |
| | (Gain)/ Loss on sale of investments | (2.44) | - |
| | Finance costs | 166.50 | 188.16 |
| | Net (Gain) / Loss of Foreign Currency Fluctuation (Unrealised) | 3.87 | 6.75 |
| | Income received from Banks/Others | (15.85) | (14.01) |
| | Net (gain)/loss arising on investments measured at fair value through profit and loss | 9.33 | (4.88) |
| | Provision For ECL | 2.16 | (0.67) |
| | Operating Profit before Working Capital Changes | 933.87 | 914.17 |
| | Adjustment for: | | |
| | Change in Trade receivables | (491.79) | (264.30) |
| | Change in Other Non current financial assets | (15.95) | 0.74 |
| | Change in Other assets | 107.91 | (268.37) |
| | Change in Inventories | (695.90) | (264.87) |
| | Change in Trade payables | 1,334.72 | 231.51 |
| Change in Other financial liabilities | 62.39 | 11.42 | |
| Change in Other current liabilities and provisions | 119.67 | (46.67) | |
| Cash generated from Operations | 1,354.92 | 313.63 | |
| Less: Income tax paid/(Refund) (including TDS) (net) | 49.98 | 52.01 | |
| Net Cash generated from Operating Activities (A) | 1,304.94 | 261.62 | |
| B. | CASH FLOW FROM INVESTING ACTIVITIES | | |
| | Purchase of Investment | (92.70) | (24.00) |
| | Sales proceeds of Investment | 67.83 | 1.30 |
| | Purchase of Property, Plant & Equipment, Investment Property & Intangibles | (1,378.86) | (362.80) |
| | Sale proceeds of Property, Plant & Equipment | - | 24.35 |
| | Term deposits with maturity 3 to 12 months | 14.58 | (9.60) |
| | Interest received from Banks/ Others | (9.78) | 14.01 |
| | Net Cash used in Investing Activities (B) | (1,383.08) | (356.74) |
| C. | CASH FLOW FROM FINANCING ACTIVITIES | | |
| | Finance cost | (148.16) | (175.58) |
| | Proceeds/(Repayment) of Short term Borrowings | 47.81 | 355.22 |
| | Proceeds of Long term Borrowings | 830.30 | 418.77 |
| | (Repayment) of Long term Borrowings | (586.33) | (469.22) |
| | Payments of interest portion of lease liabilities | (10.94) | (10.42) |
| | Net Cash used in Financing Activities (C) | 132.67 | 118.77 |
| | Net (Decrease)/ Increase in Cash & Cash Equivalents (A) + (B) + (C) | 54.53 | 23.65 |
| | Cash & Cash Equivalents at the beginning of the period/year | 42.07 | 18.42 |
| | Cash & Cash Equivalents at the end of the period/year | 96.60 | 42.07 |

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CA INDIA

: GF, 1st & 2nd Floor, Prasanna House, Associated Society, Opp. Radhakrishna Park, Nr. Akota Stadium, Akota, Vadodara - 390020

: 0265-3599941 / 2331060 : +91-91732-02343 / +91-63552-89986

: office@smb-ca.com : www.smb-ca.com

SHAK MEHTA AND BAKSHI CHARTERED ACCOUNTANTS

Independent Auditors’ Report on a Quarterly and Audited Annual Financial Results of Purity Flexpack Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To The Board of Directors of Purity Flexpack Limited

Report on the audit of the Financial Results

Opinion

We have audited the accompanying statement of annual financial results of Purity Flexpack Limited (the company) for quarter and year ended 31st March, 2026 (the “Statement”), attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (SEBI) (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the statement:

i. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian accounting standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the quarter and year ended 31st March 2026.

Basis of Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the Annual Financial Results 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 together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the annual financial results.

Management’s Responsibilities for the Financial Results

These annual financial results have been prepared based on the annual financial statements. The Company’s Management and the Board of Directors are responsible for the preparation and presentation of these annual financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section

S

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Shah Mehta & Bakshi
Chartered Accountants

133 of the Act 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 the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the annual financial results, the Management and the Board of Directors are 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 the Board of Directors either intends to liquidate the Company or to cease operations or has no realistic alternative but to do so.

The Board of Directors is responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Statement of Financial Results

Our objectives are to obtain reasonable assurance about whether the Financial Results 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 SAs 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 these Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial results, 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.

• 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 through a separate report on the complete set of financial statements on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the financial results made by the Board of Directors.

Page 2 of 3

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Shah Mehta & Bakshi
Chartered Accountants

• Conclude on the appropriateness of the Board of Directors’ 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 Financial Results 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.

• Evaluate the overall presentation, structure and content of the financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

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.

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

The Statement includes the results for the quarter ended 31st March 2026 being the balancing figures between the audited figures in respect of full financial year ended 31st March, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations.

Our conclusion is not modified in respect of this matter.

For Shah Mehta & Bakshi
Chartered Accountants
Firm Registration No: 103824W

Malpita Bhagat
Partner
Membership No.: 142116
UDIN: 26142116TYJTHL9840
Vadodara, Date: 8th May, 2026

Page 3 of 3

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P

Purity Flexpack Limited

PFL/08/2026-27/VP

8th May, 2026

To,

Department of Corporate Services,

BSE Limited,

Floor 25, P.J. Towers,

Dalal Street,

Mumbai-400 001

Scrip Code: 523315

ISIN: INE898001010

Subject: Declaration in respect of Audit Report with an Unmodified Opinion for the Financial Year ended 31st March, 2026

Dear Sir/Madam,

Pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015 we hereby declare that the Statutory Auditors, M/s. Shah Mehta and Bakshi, Chartered Accountants, Vadodara (Firm Registration No.: 103824W) has submitted the Audit Report for Audited Financial Results of the Company for the quarter and year ended 31st March, 2026 with an unmodified opinion.

This is for your kind information and records.

Thanking You,

Yours Faithfully

For Purity Flexpack Limited

ANILKUMAR

BHANUBHAI

PATEL

Anil Patel

Managing Director

DIN: 00006904

Reg. Office & Plant: Village Vanseti, PO. Tajpura, Near Baska, Halol-389350, Dist. Panchmahal, Gujarat, India.

P: +91 98795 08744 / 90990 77144 | E-mail: purity@purityflexpack.com | Web: www.purityflexpack.com | CIN: L25200GJ1988PLC010514