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Worth Peripherals Limited Interim / Quarterly Report 2026
60545_rns_2026-05-12_d46c6917-a579-47c2-b1ac-e05548dc581c.pdf
Interim / Quarterly Report
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WORTH
WORTH PERIPHERALS LIMITED
Regd. Office: 102, Sanskriti Apartment 44, Saket Nagar, Indore - 452018 (M.P.) India
CIN: L67120MP1996PLC010808
Phone: 0731-2560267, 2560348 Telefax: +91-731-2563425
E-mail: [email protected], Website: www.worthindia.com
Date: May 12, 2026
| To, Listing Department, National Stock Exchange of India Limited, Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E) Mumbai - 400 051 Symbol: WORTHPERI | To, Corporate Relationship Department, BSE Limited, Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001 Scrip Code: 544577 |
|---|---|
Sub: Outcome and Intimation pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015.
Dear Sir/Madam,
- Financial Results:
Pursuant to Regulation 30 read with Schedule III and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation 2015 and other applicable Circulars issued by SEBI and Exchange(s), the Company pursuant to the decisions arrived at the meeting of the Board of Directors held today i.e. Tuesday, May 12, 2026, wish to inform:
The Board has considered and approved the Audited Financial Results (Standalone & Consolidated) for the Quarter and Year ended March 31, 2026 along with Auditors' report thereon.
The said Financial Results were duly reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company, at their respective meetings held today.
Further M/s. Maheshwari and Gupta, the Statutory Auditors of the Company have declared an unmodified opinion in their report. This statement is provided pursuant to the conditions stipulated in Regulation 33(3)(d) of SEBI ('LODR') Regulations, 2015.
- Dividend:
The Board has recommended a final Dividend @ 10% i.e. ₹ 1 (Rupee one) per equity share of face value of ₹ 10 each, for the financial year 2025-26, subject to the approval of Members at the ensuing Annual General Meeting ("AGM").
We shall inform you in due course the date on which the Company will hold its Annual General Meeting for the financial year ended March 31, 2026 and the date from which dividend, if approved by the shareholders, will be paid.
- Appointment of the Internal Auditor:
Based on recommendation of the Audit Committee, the Board has approved the appointment of Mr. Shubham Tirole, Chartered Accountant as the Internal Auditor of the Company for the Financial Year commencing from 01st April 2026 to 31st March 2027 (F.Y. 2026-27).
WORTH
WORTH PERIPHERALS LIMITED
Regd. Office: 102, Sanskriti Apartment 44, Saket Nagar, Indore - 452018 (M.P.) India
CIN: L67120MP1996PLC010808
Phone: 0731-2560267, 2560348 Telefax: +91-731-2563425
E-mail: [email protected], Website: www.worthindia.com
Details required under the SEBI Listing Regulations read with the SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 are provided in Annexure - A to this intimation.
4. Update on Ongoing Work of Wholly Owned Subsidiary:
Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other applicable Circulars issued by SEBI and Exchange(s), we wish to update about the ongoing work of the Worth Wellness Private Limited ("Wholly Owned Subsidiary" of the Company).
The plant is presently in the advanced stages of machine installation, with some equipment's scheduled to arrive soon. We expect to commence production operations in stages in the upcoming months.
The meeting of the Board of Director commenced at 11:00 AM and concluded at 01:55 PM.
The information will also be available on the Website of the Company at www.worthindia.com
Kindly take the above information on your records.
Thanking you.
Yours faithfully,
For, WORTH PERIPHERALS LIMITED
TUSHAR BATHAM
Digitally signed by TUSHAR BATHAM
Date: 2026.05.12 14:04:24 +05'30'
Tushar Batham
Company Secretary and Compliance Officer
Enclosed:
- Audited (Standalone & Consolidated) Financial Results for the Quarter and Year ended March 31, 2026.
- Auditors' Report.
- Declaration of Unmodified Opinion
- Annexure A - Appointment of Internal Auditor
WORTH PERIPHERALS LIMITED
Regd. Office : 102 Sanskriti Appartment 44 Saket Nagar, Indore-452018 (M.P.) India
CIN: L67120MP1996PLC010B08
Website: www.worthindia.com
Statement of Standalone Audited Financial Results for the quarter and year ended on 31st March, 2026
| Sr.No. | Particulars | Quarter ended | Year ended | |||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Audited (Refer note-5) | Unaudited | Audited | Audited | Audited | ||
| 1 | Income | |||||
| (a) Revenue from Operations | 5,210.78 | 5,188.18 | 4,908.28 | 20,953.85 | 19,470.84 | |
| (b) Other income | 255.04 | 233.73 | 248.37 | 965.87 | 726.46 | |
| Total income (1) | 5,465.82 | 5,421.91 | 5,156.65 | 21,919.72 | 20,197.30 | |
| 2 | Expenses | |||||
| (a) Cost of material consumed | 3,739.03 | 3,626.47 | 3,457.67 | 15,049.70 | 13,969.40 | |
| (b) Changes in inventories of finished goods, work-in-progress and stock in trade | (19.44) | 5.70 | (21.63) | (7.77) | (20.52) | |
| (c) Employee benefit expense | 375.99 | 407.81 | 329.12 | 1,548.22 | 1,312.74 | |
| (d) Finance costs | (2.71) | 11.76 | 26.53 | 19.21 | 34.60 | |
| (e) Depreciation and amortisation expenses | 121.12 | 121.10 | 110.28 | 485.37 | 474.55 | |
| (f) Other expenses | 624.05 | 690.91 | 567.86 | 2,577.55 | 2,356.71 | |
| Total expenses (2) | 4,838.04 | 4,863.75 | 4,469.83 | 19,672.28 | 18,127.48 | |
| 3 | Profit before exceptional items and tax (1-2) | 627.78 | 558.16 | 686.82 | 2,247.44 | 2,069.82 |
| 4 | Exceptional items | - | - | - | - | - |
| 5 | Profit before tax (3+4) | 627.78 | 558.16 | 686.82 | 2,247.44 | 2,069.82 |
| 6 | Tax expenses | |||||
| (a) Current tax | 138.08 | 127.04 | 159.10 | 503.18 | 494.68 | |
| (b) Deferred tax | (4.18) | (5.38) | (1.99) | (19.10) | (5.18) | |
| Total tax expenses (a+b) | 133.90 | 121.66 | 157.11 | 484.08 | 489.50 | |
| 7 | Profit after tax (5-6) | 493.88 | 436.50 | 529.71 | 1,763.36 | 1,580.32 |
| 8 | Other comprehensive income/(Loss) | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (i) Gain/(Loss) on remeasurement of the defined benefit plans | (0.38) | (0.03) | 1.71 | (0.44) | (0.07) | |
| (ii) Income tax effect on above | 0.09 | 0.01 | (0.43) | 0.11 | 0.02 | |
| Items that will be reclassified to profit or loss | - | - | - | - | - | |
| (i) Income tax effect on above | - | - | - | - | - | |
| Total other comprehensive Income / (Loss) | (0.29) | (0.02) | 1.28 | (0.33) | (0.05) | |
| 9 | Total comprehensive income for the period (7+8) | 493.59 | 436.48 | 530.99 | 1,763.03 | 1,580.27 |
| 10 | Paid up equity share capital (face value ₹10/- Per share) | 1,575.10 | 1,575.10 | 1,575.10 | 1,575.10 | 1,575.10 |
| 11 | Other Equity (excluding revaluation reserve) | - | - | - | 17,507.25 | 15,794.38 |
| 12 | Earning's per equity share of ₹ 10 each (not annualised for quarter) Basic and Diluted earning's per share after exceptional items (in ₹) | 3.14 | 2.77 | 3.36 | 11.20 | 10.03 |
NOTES TO RESULTS:
-
The above standalone financial results for the quarter and year ended on 31st March, 2026 which have been audited by Statutory Auditors of the Company were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 12th May, 2026 in terms of Regulation 33 of SEBI (Listing obligations and Disclosure Requirements) Regulation, 2015. The statutory auditors have conducted the audit of financial statements and have expressed an unqualified audit opinion.
-
The above standalone financial results have been prepared in accordance with the recognition and measurement principles stated therein and prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended and other accounting principles generally accepted in India and in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended.
-
The Company has identified "Manufacture and Sale of Corrugated Boxes" as the single operating segment for the continued operations in the standalone and consolidated financial statement as per Ind AS-108 - Operating Segments.
-
The CFO certificate in respect of the above results in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been placed before the Board of Directors.
-
The figure for quarter ended 31st March, 2026 are balancing figures between audited figures in respect of full financial year ended 31st March, 2026 and unaudited published figure up to 31st December, 2025 being the end of third quarter of the financial year which were subjected to limited review.
-
The Board of Directors recommended final Dividend @ 10% i.e. ₹ 1.00 (Rupee one) per equity share of face value of ₹ 10 each for the financial year ended 31st March, 2026 subject to the approval of shareholders in the ensuing Annual General Meeting.
-
Previous Year and Previous Quarter(s) figures have been regrouped / reclassified wherever necessary to confirm to this period classification.
For and on behalf of the Board of Directors of Worth Peripherals Limited
Date: 12/05/2026
Place: Indore
JAYVIR CHADHA
Digitally signed by JAYVIR
CHADHA
Date: 2026.05.12 13:39:54 +03'39'
Jayvir Chadha
Managing Director
DIN: 02397468
WORTH PERIPHERALS LIMITED
Regd. Office : 102 Sanskriti Appartment 44 Saket Nagar, Indore-452018 (M.P.) India
CIN : L67120MP1996PLC010808
Website: www.worthindia.com
Statement of Audited Standalone Assets and Liabilities as at 31st March, 2026
(₹ in lakhs)
| Particulars | As at | As at | |
|---|---|---|---|
| 31.03.2026 | 31.03.2025 | ||
| Audited | Audited | ||
| A | ASSETS | ||
| 1 | Non-current assets | ||
| (a) | Property, plant and equipment | 5,110.21 | 5,550.38 |
| (b) | Financial Assets | ||
| (i) Investments | 2,519.98 | 2,358.51 | |
| (ii) Other financial assets | 5,428.56 | 63.84 | |
| (c) | Other non-current assets | 4.20 | 5.90 |
| Total Non-current assets | 13,062.95 | 7,978.63 | |
| 2 | Current assets | ||
| (a) | Inventories | 1,261.61 | 1,266.23 |
| (b) | Financial Assets | ||
| (i) Trade receivables | 2,418.88 | 2,625.69 | |
| (ii) Cash and cash equivalents | 227.06 | 221.58 | |
| (iii) Bank Balances other than (ii) above | 3,001.50 | 6,569.64 | |
| (iv) Others financial assets | 27.20 | 25.12 | |
| (c) | Other current assets | 384.45 | 75.90 |
| Total current assets | 7,320.70 | 10,784.16 | |
| 3 | Assets Classified as held for Sale | - | - |
| Total Assets | 20,383.65 | 18,762.79 | |
| B | EQUITY AND LIABILITIES | ||
| EQUITY | |||
| (a) | Equity share capital | 1,575.10 | 1,575.10 |
| (b) | Other Equity | 17,507.25 | 15,794.38 |
| Equity attributable to owners of the company | 19,082.35 | 17,369.48 | |
| Non Controlling Interest | |||
| Total Equity | 19,082.35 | 17,369.48 | |
| Liabilities | |||
| 1 | Non - current liabilities | ||
| (a) | Financial liabilities | ||
| (i) Borrowings | - | - | |
| (ii) Lease liabilities | 42.28 | 43.40 | |
| (b) | Provisions | 46.44 | 34.85 |
| (c) | Deferred tax liabilities (net) | 752.01 | 771.22 |
| Total Non current liabilities | 840.73 | 849.47 | |
| 2 | Current liabilities | ||
| (a) | Financial liabilities | ||
| (i) Borrowings | - | 71.00 | |
| (ii) Lease liabilities | 1.12 | 1.02 | |
| (iii) Trade payables | |||
| a) Total outstanding dues of micro and small enterprises | 62.16 | 80.76 | |
| b) Total outstanding dues of creditors other than micro and small enterprises | 264.47 | 236.77 | |
| (b) | Other current liabilities | 84.74 | 89.96 |
| (c) | Provisions | 5.77 | 6.82 |
| (d) | Current Tax Liability (Net) | 42.31 | 57.51 |
| Total Current Liabilities | 460.57 | 543.84 | |
| Total Equity & Liabilities | 20,383.65 | 18,762.79 |
Date: 12/05/2026
Place : Indore
For and on behalf of the Board of Directors of Worth Peripherals Limited
JAYVIR CHADHA
Digitally signed by JAYVIR
Chadha
Date:2026.05.12 14:00:22
+05'00'
Jayvir Chadha
Managing Director
DIN: 02397468
CIN : L67120MP1996PLC010808
Audited Standalone Cash Flow Statement for the Year ended on 31st March, 2026
(₹ in lakhs)
| Particulars | For the year ended on 31.03.2026 | For the year ended on 31.03.2025 | |
|---|---|---|---|
| Audited | Audited | ||
| A. | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before tax | 2,247.44 | 2,069.81 | |
| Adjustments for: | |||
| Depreciation & amortisation expense | 485.37 | 474.55 | |
| (Gain) / loss on sale of Property, Plant and Equipment (net) | - | (3.75) | |
| Interest income | (574.48) | (535.66) | |
| Finance costs | 19.21 | 34.60 | |
| Operating Profit before working capital changes | 2,177.54 | 2,039.55 | |
| Movements in working capital changes | |||
| (Increase)/ Decrease in inventories | 4.62 | 305.21 | |
| (Increase)/ Decrease in trade receivables | 206.81 | 80.00 | |
| (Increase)/ Decrease in other current financial assets | 25.12 | 29.90 | |
| (Increase)/ Decrease in other current assets | (308.84) | 1.33 | |
| (Increase)/ Decrease in trade payables | 9.10 | (171.45) | |
| (Increase)/ Decrease in other current liabilities | (83.36) | (93.07) | |
| Increase/ (Decrease) in provisions | 6.97 | 0.39 | |
| Cash generated from operations | 2,037.96 | 2,191.86 | |
| Net Income Tax (Paid) / refund received | (448.10) | (523.85) | |
| Net cash generated from operating activities (A) | 1,589.86 | 1,668.01 | |
| B. | CASH FLOW FROM INVESTING ACTIVITIES | ||
| Payments for purchase of Property, Plant & Equipment and Capital Work-in-Progress | (275.20) | (449.14) | |
| Proceeds from disposal of Property, Plant and Equipment | - | 19.46 | |
| (Increase)/ Decrease in other non-current assets | (5,363.02) | (3.58) | |
| Proceeds from state investment promotion scheme | 230.00 | 460.00 | |
| Interest received | 527.21 | 413.47 | |
| Investments in subsidiary entities and join venture | (141.40) | (87.04) | |
| Bank balances not consider as cash and cash equivalents | |||
| Fixed deposits | 3,568.07 | (1,749.89) | |
| Net cash (used in) investing activities (B) | (1,454.34) | (1,396.72) | |
| C. | CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from borrowings | - | 212.99 | |
| Repayments of borrowings | (71.00) | (286.49) | |
| Finance costs | (3.72) | (30.29) | |
| Dividend paid | (50.08) | (40.16) | |
| Repayment towards lease liabilities | (5.24) | (5.24) | |
| Net cash generated from/ (used in) financing activities (C) | (130.04) | (149.19) | |
| Net increase/ (decrease) in cash and cash equivalents (A+B+C) | 5.48 | 122.09 | |
| Cash and Cash Equivalents at the beginning of the year | 221.58 | 99.49 | |
| Cash and Cash Equivalents at the end of the year | 227.06 | 221.58 |
Date: 12/05/2026
Place: Indore
JAYVIR CHADHA
Digitally signed by JAYVIR CHADHA
Date: 2026.05.12 14:09:43 +05'30'
Jayvir Chadha
Managing Director
DIN: 02397468
CA INDIA
MAHESHWARI & GUPTA CHARTERED ACCOUNTANTS
Independent Auditor's Report on the Statement of Audited Standalone Financial Results for the Quarter and Year ended March 31, 2026 of Worth Peripherals Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To,
The Board of Directors
Worth Peripherals Limited
Indore (M.P.)
Report on audit of the Standalone Financial Results
Opinion
We have audited the accompanying quarterly and year to date standalone financial results of M/s Worth Peripherals Limited (“The Company”) for the quarter ended March 31, 2026 and the year to date results for the period April 1, 2025 to March 31, 2026, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us, these quarterly financial results as well as the year to date results:
i. are presented in accordance with the requirements of Listed Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting standards (“Ind AS”) 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.
312-314, MANAS BHAWAN Extn., 11/2 R.N.T. Marg, Indore-452001(M.P.)
Ph.: (0731) 4050760, E-mail: [email protected], [email protected]
CA INDIA
MAHESHWARI & GUPTA CHARTERED ACCOUNTANTS
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (“SA”s) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Standalone 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 results under the provisions of the Companies Act, 2013 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.
Management’s Responsibilities for the Standalone Financial Results
These Financial results have been prepared on the basis of the audited standalone annual financial statements. The Company’s Board of Directors are responsible for the preparation and presentation of these financial results that gives a true and fair view of the net profit/loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting” prescribed under Section 133 of the Act read with relevant rules issued thereunder 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 standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
312-314, MANAS BHAWAN Extn., 11/2 R.N.T. Marg, Indore-452001(M.P.) Ph.: (0731) 4050760, E-mail: [email protected], [email protected]
CA INDIA
In preparing the standalone financial results, 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 are also responsible for overseeing the Company’s financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the standalone 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 standalone 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 standalone 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, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.
312-314, MANAS BHAWAN Extn., 11/2 R.N.T. Marg, Indore-452001(M.P.)
Ph.: (0731) 4050760, E-mail: [email protected], [email protected]
CA INDIA
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.
-
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 standalone financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.
-
Perform procedures in accordance with the circular issued by SEBI under Regulation 33(8) of the Listing Regulations, to the extent applicable.
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.
312-314, MANAS BHAWAN Extn., 11/2 R.N.T. Marg, Indore-452001(M.P.)
Ph.: (0731) 4050760, E-mail: [email protected], [email protected]
CA INDIA
Other Matter
The Statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subject to a limited review by us, as required under the Listing Regulations.
For MAHESHWARI & GUPTA
Chartered Accountants
FRN: 006179C
CA. MANOJ GUPTA
Partner
M. No. 071927
Place: Indore
UDIN: 26071927 RAZEVE 1367
312-314, MANAS BHAWAN Extn., 11/2 R.N.T. Marg, Indore-452001(M.P.)
Ph.: (0731) 4050760, E-mail: [email protected], [email protected]
WORTH PERIPHERALS LIMITED
Regd. Office : 102 Sanskrati Appartment 44 Saket Nagar, Indore-452018 (M.P.) India
CIN : L67120MP1996PLC010808
Website: www.worthindia.com
Statement of Consolidated Audited Financial Results for the quarter and year ended on 31st March, 2026
(₹ in lakhs) unless otherwise stated
| r.No | Particulars | Quarter ended | Year ended | |||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Audited (Refer note-5) | Unaudited | Audited | Audited | Audited | ||
| 1 | Income | |||||
| (a) Revenue from Operations | 7,612.75 | 7,508.74 | 7,115.72 | 30,490.59 | 27,579.15 | |
| (b) Other income | 25.35 | 20.46 | 151.51 | 293.95 | 463.73 | |
| Total income (1) | 7,638.10 | 7,529.20 | 7,267.23 | 30,784.54 | 28,042.88 | |
| 2 | Expenses | |||||
| (a) Cost of material consumed | 5,557.91 | 5,336.83 | 5,143.49 | 22,084.68 | 20,263.66 | |
| (b) Changes in inventories of finished goods, work-in-progress and stock in trade | (19.00) | (5.27) | (21.35) | 6.92 | (45.11) | |
| (c) Employee benefit expense | 486.09 | 522.59 | 433.99 | 1,969.64 | 1,695.48 | |
| (d) Finance costs | 30.57 | 46.83 | 136.46 | 166.67 | 195.92 | |
| (e) Depreciation and amortisation expenses | 171.69 | 169.56 | 157.34 | 678.18 | 657.18 | |
| (f) Other expenses | 685.33 | 833.94 | 719.85 | 3,111.07 | 2,878.49 | |
| Total expenses (2) | 6,912.59 | 6,904.48 | 6,569.78 | 28,017.16 | 25,645.62 | |
| 3 | Profit before exceptional item and tax (1-2) | 725.51 | 624.72 | 697.45 | 2,767.38 | 2,397.26 |
| 4 | Exceptional items | (20.44) | - | - | (20.44) | - |
| 5 | Profit before tax (3+4) | 705.07 | 624.72 | 697.45 | 2,746.94 | 2,397.26 |
| 6 | Tax Expenses | |||||
| (a) Current tax | 249.55 | 216.46 | 173.04 | 888.16 | 522.02 | |
| (b) Deferred tax | 0.12 | (0.41) | 3.95 | 5.96 | 140.86 | |
| Total tax expenses (a+b) | 249.67 | 216.05 | 176.99 | 894.12 | 662.88 | |
| 7 | Profit after tax (5-6) | 455.40 | 408.67 | 520.46 | 1,852.82 | 1,734.38 |
| 8 | Other comprehensive income/(Loss) | |||||
| Items that will not be reclassified to profit or loss | ||||||
| (i) Gain/(Loss) on remeasurement of the defined benefit plans | 12.85 | (3.29) | (11.61) | 3.00 | (13.12) | |
| (ii) Income tax effect on above | (4.03) | 1.02 | 3.73 | (0.96) | 4.09 | |
| Items that will be reclassified to profit or loss | - | - | - | - | - | |
| (i) Income tax effect on above | - | - | - | - | - | |
| Total other comprehensive Income / (Loss) | 8.82 | (2.27) | (7.88) | 2.04 | (9.03) | |
| 9 | Total comprehensive income for the period (7+8) | 464.22 | 406.40 | 512.58 | 1,854.86 | 1,725.35 |
| 9A | Profit after tax for the period attributable to | |||||
| Owners of the company | 344.74 | 318.27 | 499.15 | 1,462.61 | 1,543.47 | |
| Non-controlling interests | 110.66 | 90.40 | 21.31 | 390.21 | 190.91 | |
| 455.40 | 408.67 | 520.46 | 1,852.82 | 1,734.38 | ||
| 9B | Other comprehensive income for the period attributable to | |||||
| Owners of the company | 4.27 | (1.15) | (3.30) | 0.86 | (4.54) | |
| Non-controlling interests | 4.55 | (1.12) | (4.58) | 1.18 | (4.49) | |
| 8.82 | (2.27) | (7.88) | 2.04 | (9.03) | ||
| 9C | Total comprehensive income for the period attributable to | |||||
| Owners of the company | 349.01 | 317.12 | 495.85 | 1,463.47 | 1,538.93 | |
| Non-controlling interests | 115.21 | 89.28 | 16.73 | 391.39 | 186.42 | |
| 464.22 | 406.40 | 512.58 | 1,854.86 | 1,725.35 | ||
| 10 | Paid up equity share capital (face value ₹10/- Per share) | 1,575.10 | 1,575.10 | 1,575.10 | 1,575.10 | 1,575.10 |
| 11 | Other Equity (excluding revaluation reserve) | - | - | - | 17,167.48 | 15,754.17 |
| 12 | Earning's per equity share of ₹ 10 each (not annualised for quarter) | |||||
| Basic and Diluted earning's per share after exceptional items (in ₹) | 2.19 | 2.02 | 3.17 | 9.29 | 9.80 |
JAYVIR CHADHA
Digitally signed by JAYVIR CHADHA
Date:2020.05.11 14:01:23 +00'08
NOTES TO RESULTS:
- The above consolidated financial results for the quarter and year ended on 31st March, 2026 which have been audited by Statutory Auditors of the Company were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 12th May, 2026 in terms of Regulation 33 of SEBI (Listing obligations and Disclosure Requirements) Regulation, 2015. The statutory auditors have conducted
- The above consolidated financial results have been prepared in accordance with the recognition and measurement principles stated therein and prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended and other accounting principles generally accepted in India and in compliance with Regulation 33 of SEBI (Listing Obligations
- The Company has identified "Manufacture and Sale of Corrugated Boxes" as the single operating segment for the continued operations in the standalone and consolidated financial statement as per Ind AS-108 - Operating Segments.
- The CFO certificate in respect of the above results in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been placed before the Board of Directors.
- The figure for quarter ended 31st March, 2026 are balancing figures between audited figures in respect of full financial year ended 31st March, 2026 and unaudited published figure up to 31st December, 2025 being the end of third quarter of the financial year which were subjected to limited review.
- During the financial year ended March 31, 2026, Worth Wellness Pvt. Ltd., a wholly owned subsidiary of the Company, recognized an exceptional expense amounting to ₹20.44 lakhs pertaining to an earlier year in respect of an abandoned project.
- The company is having control over the subsidiary entities "M/s Yash Packers, Mumbai" and "Worth Wellness Private Limited, Indore" and results have been consolidated as per Ind AS 110- "Consolidated Financial Statements" notified under section 133 of the Companies Act, 2013.
- The Board of Directors recommended final Dividend @ 10% i.e. ₹1.00 (Rupee one) per equity share of face value of ₹ 10 each for the financial year ended 31st March, 2026 subject to the approval of shareholders in the ensuing Annual General Meeting.
- Previous Year and Previous Quarter(s) figures have been regrouped / reclassified wherever necessary to confirm to this period classification.
Date: 12/05/2026
Place: Indore
JAYVIR
CHADHA
Digitally signed by JAYVIR
CHADHA
Date: 2026.05.12 14:01:47 +05'30'
Jayvir Chadha
Managing Director
DIN: 02397468
Statement of Audited Consolidated Assets and Liabilities as at 31st March, 2026
| Consolidated | |||
|---|---|---|---|
| Particulars | As at | As at | |
| 31.03.2026 | 31.03.2025 | ||
| Audited | Audited | ||
| A | ASSETS | ||
| 1 | Non-current assets | ||
| (a) | Property, plant and equipment | 7,971.54 | 8,430.49 |
| (b) | Capital Work-in-Progress | 7,862.54 | 102.16 |
| (c) | Financial Assets | ||
| (i) Investments | - | - | |
| (ii) Other financial assets | 114.96 | 95.12 | |
| (d) | Other non-current assets | 1,941.29 | 1,460.42 |
| Total Non-current assets | 17,890.33 | 10,088.19 | |
| 2 | Current assets | ||
| (a) | Inventories | 1,804.57 | 1,574.45 |
| (b) | Financial Assets | ||
| (i) Trade receivables | 3,749.16 | 4,263.36 | |
| (ii) Cash and cash equivalents | 345.75 | 333.39 | |
| (iii) Bank Balances other than (ii) above | 3,076.50 | 6,569.64 | |
| (iv) Others financial assets | 27.20 | 25.12 | |
| (c) | Other current assets | 916.03 | 112.94 |
| Total current assets | 9,919.21 | 12,878.90 | |
| 3 | Assets Classified as held for Sale | - | - |
| Total Assets | 27,809.54 | 22,967.09 | |
| B | EQUITY AND LIABILITIES | ||
| EQUITY | |||
| (a) | Equity share capital | 1,575.10 | 1,575.10 |
| (b) | Other Equity | 17,231.18 | 15,817.87 |
| Equity attributable to owners of the company | 18,806.28 | 17,392.97 | |
| Non Controlling Interests | 1,658.14 | 1,496.68 | |
| Total Equity | 20,464.42 | 18,889.65 | |
| Liabilities | |||
| 1 | Non - current liabilities | ||
| (a) | Financial liabilities | ||
| (i) Borrowings | 2,726.85 | 544.37 | |
| (ii) Lease liabilities | 90.27 | 91.39 | |
| (b) | Provisions | 94.33 | 78.31 |
| (c) | Deferred tax liabilities (net) | 946.80 | 939.88 |
| Total Non current liabilities | 3,858.25 | 1,653.95 | |
| 2 | Current liabilities | ||
| (a) | Financial liabilities | ||
| (i) Borrowings | 1,333.57 | 1,351.97 | |
| (ii) Lease liabilities | 1.12 | 1.02 | |
| (iii) Trade payables | |||
| a) Total outstanding dues of micro and small enterprises | 63.03 | 81.22 | |
| b) Total outstanding dues of creditors other than micro and small enterprises | 878.87 | 737.09 | |
| (b) | Other current liabilities | 1,070.51 | 163.62 |
| (c) | Provisions | 12.19 | 11.56 |
| (d) | Current Tax Liability (Net) | 127.58 | 77.01 |
| Total Current Liabilities | 3,486.87 | 2,423.49 | |
| Total Equity & Liabilities | 27,809.54 | 22,967.09 |
Place : Indore
CHADHA
Date:2026.05.12 14:02:09 +05'30'
Regd. Office : 102 Sanskrati Appartment 44 Saket Nagar, Indore-452018 (M.P.) India
Audited Consolidated Cash Flow Statement for the Year ended on 31st March, 2026
| Particulars | For the year ended on 31.03.2026 | For the year ended on 31.03.2025 | |
|---|---|---|---|
| Audited | Audited | ||
| A. | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before tax | 2,746.94 | 2,397.26 | |
| Adjustments for: | |||
| Depreciation & amortisation expense | 678.18 | 657.17 | |
| (Gain) / loss on sale of Property, Plant and Equipment (net) | - | (12.56) | |
| Interest income | (293.95) | (441.00) | |
| Finance costs | 166.67 | 195.92 | |
| Operating Profit before working capital changes | 3,297.84 | 2,796.79 | |
| Movements in working capital changes | |||
| (Increase)/ Decrease in inventories | (230.12) | 441.32 | |
| (Increase)/ Decrease in trade receivables | 514.20 | (328.13) | |
| (Increase)/ Decrease in other current financial assets | 25.12 | 30.08 | |
| (Increase)/ Decrease in other current assets | (803.09) | 15.19 | |
| (Increase)/ Decrease in trade payables | 123.58 | (215.08) | |
| (Increase)/ Decrease in other current liabilities | 906.88 | (27.70) | |
| Increase/ (Decrease) in provisions | 19.65 | 8.97 | |
| Cash generated from operations | 3,854.06 | 2,721.44 | |
| Net Income Tax (Paid) / refund received | (837.59) | (585.22) | |
| Net cash generated from operating activities (A) | 3,016.47 | 2,136.22 | |
| B. | CASH FLOW FROM INVESTING ACTIVITIES | ||
| Payments for purchase of Property, Plant & Equipment and Capital Work-in-Progress | (8,209.60) | (532.12) | |
| Proceeds from disposal of Property, Plant and Equipment | - | 41.22 | |
| (Increase)/ Decrease in other non-current assets | (500.71) | (1,088.22) | |
| Proceeds from state investment promotion scheme | 230.00 | 460.00 | |
| Interest received | 266.75 | 415.89 | |
| Investments in subsidiary entities and join venture | |||
| Changes in non controlling interest | (229.93) | (182.92) | |
| Proceeds from sale of investment in subsidiary entities and joint venture | - | - | |
| Bank balances not consider as cash and cash equivalents | |||
| Fixed deposits | 3,493.07 | (1,749.89) | |
| Net cash (used in) investing activities (B) | (4,950.42) | (2,636.04) | |
| C. | CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from borrowings | 2,481.06 | 1,493.96 | |
| Repayments of borrowings | (316.98) | (537.20) | |
| Finance costs | (157.65) | (186.82) | |
| Dividend paid | (50.08) | (40.16) | |
| Repayment towards lease liabilities | (10.04) | (10.04) | |
| Net cash generated from/ (used in) financing activities (C) | 1,946.31 | 719.74 | |
| Net increase/ (decrease) in cash and cash equivalents (A+B+C) | 12.36 | 219.92 | |
| Cash and Cash Equivalents at the beginning of the year | 333.39 | 113.47 | |
| Cash and Cash Equivalents at the end of the year | 345.75 | 333.39 |
Date: 12/05/2026
Place : Indore
JAYVIR
CHADHA
A
Payments approved by JAYVIR CHADHA
Payee: JAYVIR CHADHA
Independent Auditor's Report on the Statement of Audited Consolidated Financial Results for the Quarter and Year ended March 31, 2026 of Worth Peripherals Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To,
The Board of Directors
Worth Peripherals Limited
Indore (M.P.)
Opinion
We have audited the accompanying quarterly and year to date consolidated financial results of M/s Worth Peripherals Limited (hereinafter referred to as the ‘Holding Company’), its wholly owned subsidiary and jointly controlled entity (Holding Company, its subsidiary and jointly controlled entity together referred to as “the Group”) and its share of net profit after tax and total comprehensive income for the year ended 31st March, 2026, attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”).
In our opinion and to the best of our information and according to the explanations given to us, the statement:
i. Includes the annual financial results of M/s Worth Wellness Private Limited (Wholly owned subsidiary) and M/s Yash Packers, Mumbai (Partnership Firm).
ii. are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 in this regard, as amended; and
iii. give a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting standards (“Ind AS”), and other accounting principles generally accepted in India, of net profit and other comprehensive income and other financial information of the Group for the quarter and year ended 31st March, 2026.
312-314, MANAS BHAWAN Extn., 11/2 R.N.T. Marg, Indore-452001(M.P.)
Ph.: (0731) 4050760, E-mail: [email protected], [email protected]
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (“Act”). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Consolidated Financial Results” section of our report. We are independent of the Company, its associates and jointly controlled entities 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 Companies Act, 2013 and the Rules thereunder, 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 obtained by us is sufficient and appropriate to provide a basis for our opinion.
Management’s Responsibilities for the Consolidated Financial Results
These Consolidated financial results have been prepared on the basis of the consolidated annual financial statements. The Holding Company’s management is responsible for the preparation and presentation of these consolidated financial results as approved by Board of Directors that give a true and fair view of the net profit/ loss and other comprehensive income and other financial information of the Group including its associates and jointly controlled entities in accordance with the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with regulation 33 of the Listing Regulations.
The respective Board of Directors and management of the entities included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group 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 consolidated financial results that give a true and fair view and are free from material
misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Directors of the Holding Company, as aforesaid.
In preparing the consolidated financial results, the respective Board of Directors and management of the companies included in the Group are responsible for assessing the ability of the Group to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or lies no realistic alternative but to do so.
The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.
Auditor’s Responsibilities for the Audit of the Consolidated Financial Results
Our objectives are to obtain reasonable assurance about whether the consolidated 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 consolidated 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 consolidated 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, but not for the purpose of expressing an opinion on the effectiveness of such control.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.
-
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 ability of the Group 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 consolidated 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 Group to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosures, and whether the consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
-
Perform procedures in accordance with the circular issued by SEBI under regulation 33(8) of the Listing Regulations, to the extent applicable.
-
Obtain sufficient appropriate audit evidence regarding the financial results/ financial information of the entities within the Group to express an opinion on the consolidated Financial Results.
MAHESHWARI & GUPTA
CHARTERED ACCOUNTANTS
We communicate with those charged with governance of the Holding Company and such other entities included in the consolidated financial results of which we are the independent auditors 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 Financial Results include the results for the quarter ended March 31st, 2026 being the balancing figure 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, as required under the Listing Regulations.
For MAHESHWARI & GUPTA
Chartered Accountants
FRN: 006179C
CA. MANOJ GUPTA
Partner
M. No. 071927
Date: 12/05/2026
Place: Indore
UDIN: 26071927 IDPPXC3174
WORTH
Date: May 12, 2026
| To, Listing Department, National Stock Exchange of India Limited, Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E) Mumbai - 400 051 Symbol: WORTHPERI | To, Corporate Relationship Department, BSE Limited, Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001 Scrip Code: 544577 |
|---|---|
Subject: CFO Declaration on Auditors Report with unmodified opinion for the financial year ended 31st March,2026
Dear Sir/Madam,
I, Gauri Shankar Agrawal, Chief Financial Officer of Worth Peripherals Limited (CIN: L67120MP1996PLC010808), hereby declare that the Statutory Auditors of the Company, M/S Maheshwari & Gupta (FRN:006179C), Chartered Accountants have issued an Auditor's Report with unmodified opinion on the Audited Financial Statements of the Company for the year ended 31st March, 2026.
This declaration is given in compliance with the Reg 33(3)(d) of the SEBI (Listing Obligation & Disclosure Requirement) Regulations, 2015.
Kindly take this declaration on your records.
FOR, Worth Peripherals Limited
GAURI SHANKAR AGRAWAL
Digitally signed by GAURI SHANKAR AGRAWAL
Date: 2026.05.12 14:03:03
+05'30'
Gauri Shankar Agrawal
Chief Financial Officer
WORTH
Annexure - A
Disclosure under Part A of Schedule III of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
| S N | Particulars | Information of events |
|---|---|---|
| 1 | Reason for change viz. | |
| appointment, re-appointment, resignation, removal, death or otherwise; | Appointment of the Internal Auditor. | |
| 2 | Date of appointment/re-appointment, cessation & term of appointment/re-appointment | Mr. Shubham Tirole appointed as an Internal Auditor of the Company at Board Meeting held on May 12, 2026 to conduct the Internal Audit of the Company for the Financial Year commencing from 01^{st} April 2026 to 31^{st} March 2027 (F.Y. 2026-27). |
| 3 | Brief Profile | A Chartered Accountant by profession having a Membership Number: A468251 and more than 3 years post qualification experience in Auditing, Taxation & Finance. |
| 4 | Disclosure of relationships between Directors | N.A. |
TUSHAR
BATHAM
Digitally signed by TUSHAR BATHAM
Date: 2026.05.12
14:03:46 +05'30'