APT PACKAGING LIMITED — Quarter and year ended 31.03.2026
The following financial tables are extracted from the document.
| Sr. No. | Particulars | For the Quarter Ended 31.03.2026 Audited | For the Quarter Ended 31.12.2025 Unaudited | For the Quarter Ended 31.03.2025 Audited | For the Year Ended 31.03.2026 Audited | For the Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Income | |||||
| a) Income from Operations | 661.80 | 497.09 | 443.17 | 2,250.11 | 1,359.79 | |
| b) Other Operating Income | – | – | – | – | – | |
| Total Income | 661.80 | 497.09 | 443.17 | 2,250.11 | 1,359.79 | |
| II | Expenses | |||||
| a) Purchases of Stock-in-trade | 2.81 | 1.34 | 1.31 | 5.85 | 1.91 | |
| a) Cost of Material Consumed | 302.25 | 212.00 | 151.57 | 997.41 | 527.12 | |
| b) Changes in inventory | 5.64 | (1.20) | 57.64 | 29.14 | 11.91 | |
| c) Employee benefit expenses | 75.02 | 73.70 | 55.38 | 269.06 | 206.75 | |
| d) Depreciation and Amortisation expense | 33.31 | 30.64 | 26.77 | 124.45 | 89.83 | |
| f) Other Expenses | 166.87 | 150.24 | 141.40 | 655.42 | 493.35 | |
| Total Expenses | 585.90 | 466.71 | 434.07 | 2,081.33 | 1,330.86 | |
| III | Profit/(Loss) from operations before other income, finance cost and Exceptional Items (I-II) | 75.90 | 30.38 | 9.10 | 168.77 | 28.92 |
| IV | Other Income | 8.06 | 23.14 | 15.79 | 34.54 | 70.47 |
| V | Profit/(Loss) from ordinary activities before finance cost and Exceptional Items (III+IV) | 83.95 | 53.52 | 24.90 | 203.31 | 99.38 |
| VI | Finance Cost | 13.70 | 7.53 | 21.41 | 42.69 | 68.90 |
| VII | Profit/(Loss) from ordinary activities after Finance cost (V-VI) | 70.26 | 45.99 | 3.49 | 160.63 | 30.49 |
| VIII | Exceptional Items Income/(Expenses) | – | – | – | – | – |
| IX | Profit/(Loss) from Ordinary Activities before tax (VII+VIII) | 70.26 | 45.99 | 3.49 | 160.63 | 30.49 |
| X | Tax Expense | |||||
| a) Current Tax | – | – | – | – | – | |
| b) Income Tax for Prior Period | – | – | (0.09) | – | (0.09) | |
| c) Deferred Tax | – | – | – | – | – | |
| Total tax expense | – | – | (0.09) | – | (0.09) | |
| XI | Net Profit/(Loss) from ordinary activities after tax (IX-X) | 70.26 | 45.99 | 3.58 | 160.63 | 30.58 |
| XII | Extraordinary Items (net of Tax) | – | – | – | – | – |
| XIII | Net Profit/(Loss) for the period (XI-XII) | 70.26 | 45.99 | 3.58 | 160.63 | 30.58 |
| XIV | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit and Loss | ||||||
| a) Remeasurement of post employment benefit obligations | (3.74) | 2.02 | (10.42) | (3.24) | (1.72) | |
| b) Income Tax relating to items that will not be reclassified to profit and loss | – | – | – | – | – | |
| Items that will be reclassified to profit and Loss | ||||||
| a) Remeasurement of Investments | 0.21 | 0.05 | (0.69) | 0.59 | (3.36) | |
| b) Income Tax relating to items that will be reclassified to profit and loss | – | – | – | – | – | |
| Total Comprehensive Income | (3.53) | 2.07 | (11.11) | (2.65) | (5.08) | |
| XV | Total Comprehensive Income for the period (XIII+XIV) | 73.79 | 48.06 | 14.69 | 163.28 | 35.65 |
| X | Paid-up equity share capital (face value of Rs. 10 per share) | 1,181.35 | 1,181.35 | 526.00 | 1,181.35 | 526.00 |
| XI | Other Equity (excluding revaluation reserve) | 427.08 | (1,046.20) | |||
| XII | Earnings / Loss per share (EPS) (not annualised) | |||||
| a) Basic | 0.62 | 0.39 | 0.28 | 1.46 | 0.68 | |
| b) Diluted | 0.62 | 0.39 | 0.28 | 1.46 | 0.68 |
| Particulars | Note | As at 31/03/2026 | As at 31/03/2025 |
|---|---|---|---|
| Assets | |||
| I) Non-Current Assets | |||
| a) Property, Plant and Equipment | 3 | 1,574.27 | 1,360.50 |
| b) Capital Work in Progress | 3 | – | 70.83 |
| c) Financial Assets | |||
| (i) Investment | 4 | 11.58 | 15.66 |
| (ii) Loans | 5 | 23.68 | 23.63 |
| d) Deferred Tax Assets (Net) | 6 | – | – |
| e) Other Non-current Assets | 6 | 109.76 | – |
| Total Non-Current Assets | 1,719.28 | 1,470.62 | |
| II) Current Assets | |||
| a) Inventories | 7 | 265.25 | 197.47 |
| b) Financial Assets | |||
| (i) Investment | 8 | – | – |
| (ii) Trade Receivables | 9 | 583.08 | 429.03 |
| (iii) Cash and cash equivalents | 10 | 21.23 | 18.53 |
| c) Current Tax Assets (Net) | 11 | 3.20 | 3.15 |
| d) Other current assets | 11 | 25.55 | 40.34 |
| Total Current Assets | 898.31 | 688.52 | |
| Total Assets | 2,617.59 | 2,159.14 | |
| Equity and Liabilities | |||
| Equity | |||
| a) Equity Share Capital | 12 | 1,235.40 | 580.40 |
| b) Other Equity | 13 | 427.08 | (1,046.20) |
| Total Equity | 1,662.48 | (465.79) | |
| Liabilities | |||
| I) Non-Current Liabilities | |||
| a) Financial Liabilities | |||
| (i) Borrowings | 14 | 348.41 | 561.86 |
| b) Provisions | 15 | 19.36 | 9.98 |
| c) Deferred tax liabilities (Net) | – | – | |
| d) Other non-current liabilities | – | – | |
| Total Non-Current Liabilities | 367.77 | 571.84 | |
| II) Current Liabilities | |||
| a) Financial Liabilities | |||
| (i) Borrowings | 16 | 305.12 | 1,778.23 |
| (ii) Trade Payables | 17 | ||
| (a) Dues to MSME | 17 | 6.64 | 12.04 |
| (b) Dues to Others | 17 | 222.42 | 178.10 |
| (iii) Other financial liabilities | 18 | 52.80 | 84.63 |
| b) Other current liabilities | 19 | 0.36 | 0.10 |
| c) Provisions | |||
| Total Current Liabilities | 587.33 | 2,053.10 | |
| Total Equities and Liabilities | 2,617.59 | 2,159.14 |
| PARTICULARS | Financial Year 2025-26 | Financial Year 2024-25 |
|---|---|---|
| A Cash flow from operating activities | ||
| Profit Before Tax & Extra ordinary items | 160.63 | 30.58 |
| Adjustment for | ||
| i) Depreciation, Amortisation & Adjustment | 124.45 | 89.83 |
| ii) Interest paid / Financial Charges | 42.69 | 68.89 |
| iii) Provision for Gratuity & Leave Encashment | 9.64 | (19.40) |
| iv) Interest Received | (7.65) | (1.09) |
| v) (Profit) on Sale of Property, Plant & Equipment | (12.23) | (0.13) |
| vi) Loss on sale of Property, Plant & Equipment | – | 2.59 |
| vii) Other Comprehensive Loss (Income) | 2.65 | 5.08 |
| Total Adjustments | 159.55 | 145.77 |
| Operating profit / (loss) before working capital changes | 320.17 | 176.35 |
| i) Trade Receivable | (154.05) | (21.45) |
| ii) Other Current Asset | 14.79 | (15.95) |
| iii) Inventories | (67.78) | (17.20) |
| iv) Other Current Liabilities | (31.84) | (4.38) |
| v) Trade Payable | 38.93 | (73.73) |
| vi) Income tax (paid)/Refund received | – (0.05) | 3.34 |
| Net working capital changes (Sum of above adjustments for working capital) | (199.95) | (132.71) |
| Net cash from operating activities (Total a) | 120.17 | 46.98 |
| B Net flow from investment activities | ||
| i) Payment for Purchase of Property, Plant & Equipment | (384.91) | (182.50) |
| ii) Sale Proceeds from Property, Plant & Equipment | 20.00 | 3.91 |
| iii) Payment for Purchase of Investment | 4.08 | (5.18) |
| iv) Long term advances | (0.05) | 12.29 |
| v) Interest Received | 7.65 | 1.09 |
| Net flow from investment activities (Total b) | (353.22) | (170.39) |
| C Cash flow from financial activities | ||
| i) Repayment of Long Term Borrowings | (22.80) | 36.38 |
| ii) Proceeds from /(Repayment) of Short Term Borrowings | (1,663.76) | 158.51 |
| iii) Interest paid / Financial Charges | (42.69) | (68.89) |
| iv) Proceeds from issue of Equity Shares | 1,965.00 | – |
| Net flow from financial activities (Total c) | 235.75 | 126.00 |
| Closing balance (a+b+c) | 2.70 | 2.59 |
| Cash and Cash equivalent opening balance | 18.53 | 15.94 |
| Cash and Cash equivalent closing balance | 21.23 | 18.53 |
| Particulars | As at 31/03/2026 | As at 31/03/2025 |
|---|---|---|
| Cash On Hand | – | 0.02 |
| Balance in Banks in current account | 3.73 | 2.02 |
| Fixed Deposit Account including interest accrued | 17.51 | 16.49 |
| Total | 21.23 | 18.53 |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilized | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
|---|---|---|---|---|---|---|---|
| 1 | Finance working capital requirements of the Company | Not Applicable | 200.00 | 0.00 | 109.61 | 0.00 | During the FIRST quarter I.E 30th June, 2025, the Company has issued 65,50,000 equity shares of Rs. 10 each at a premium of Rs. 20 per shares on preferential allotment basis for an aggregate amount of Rs. 19.65 crores. The proceeds of the said issue have been utilized for the purposes for which it has been raised. |
| 2 | Repayment of Debts | Not Applicable | 1330.00 | 0.00 | 1439.34 | 109.34 | Within permissible bracket of +/- 10%. |
| 3 | Expansion and Modernization | Not Applicable | 350.00 | 0.00 | 350.00 | 0.00 | During the FIRST quarter I.E 30th June, 2025, the Company has issued 65,50,000 equity shares of Rs. 10 each at a premium of Rs. 20 per shares on preferential allotment basis for an aggregate amount of Rs. 19.65 crores. The proceeds of the said issue has been utilized for the purposes for which it has been raised. |
| Sr. No. | Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction |
|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | |||||
| 1 | APT PACKAGING LIMITED | AACCA3458M | ARVIND K MACHHAR | AFGPM8578J | MANAGING DIRECTOR | Remuneration | Approval has been granted by the Audit Committee | 806720 | ||
| 2 | APT PACKAGING LIMITED | AACCA3458M | ARVIND K MACHHAR | AFGPM8578J | MANAGING DIRECTOR | Loan | Approval has been granted by the Audit Committee | 4000000 | ||
| 3 | APT PACKAGING LIMITED | AACCA3458M | SANDEEP MACHHAR | AFGPM8579J | DIRECTOR | Loan | Approval has been granted by the Audit Committee | – | ||
| 4 | APT PACKAGING LIMITED | AACCA3458M | ARPIT MACHHAR | ABJPM0915E | SON OF MANAGING DIRECTOR | Any other transaction | ARREARS | Approval has been granted by the Audit Committee | 1717999 |
| Sr. No | Company Name | CIN | Related Party | CIN | Relationship | Particulars | Approval Status | Debit Amount | Credit Amount | Balance Amount |
|---|---|---|---|---|---|---|---|---|---|---|
| 5 | APT PACKAGING LIMITED | AACCA3458M | RACE COURSE CAPITAL MARKETS PRIVATE LIMITED | AABCR9289E | PROMOTERS COMPANY | Inter-corporate deposit | Approval has been granted by the Audit Committee | – | 15653367 | 15653367 |
| 6 | APT PACKAGING LIMITED | AACCA3458M | MACHHHAR PACKAGING SERVICES PRIVATE LIMITED | AABCM8764F | PROMOTERS COMPANY | Inter |