APT Packaging Limited's Board of Directors met on July 27, 2026, from 4:00 PM to 4:45 PM and approved the unaudited standalone financial results for the quarter ended June 30, 2026, pursuant to Regulation 30 and Regulation 33 of SEBI LODR Regulations.
Financial Results (Quarter Ended June 30, 2026)
The company reported significant improvement in its financial performance compared to the same quarter last year:
- Total Income: ₹10.74 crore (Q1 FY26: ₹4.76 crore)
- Total Expenses: ₹8.92 crore (Q1 FY26: ₹4.72 crore)
- Profit from Operations: ₹1.82 crore (Q1 FY26: ₹0.04 crore)
- Net Profit: ₹1.82 crore (Q1 FY26: ₹0.01 crore)
- Earnings Per Share (Basic & Diluted): ₹1.54 (Q1 FY26: ₹0.01)
- Paid-up Equity Share Capital: ₹11.81 crore (unchanged)
Key Financial Components
- Income from Operations: ₹10.74 crore
- Cost of Material Consumed: ₹5.13 crore
- Employee Benefit Expenses: ₹0.77 crore
- Depreciation and Amortization: ₹0.33 crore
- Finance Cost: ₹0.10 crore
- Other Comprehensive Income: ₹0.01 crore
- Total Comprehensive Income: ₹1.81 crore
Audit Qualification
The statutory auditor, Gautam N Associates, issued a qualified opinion stating that the company has not provided for doubtful debts of ₹11.45 lakhs. This is the seventh consecutive time this qualification has been raised.
Management Response
Management stated that necessary arrangements for the recovery of these debts are under process. The impact of this qualification on the financial statements was quantified as follows:
- Turnover/Total Income: ₹10.84 crore (unchanged)
- Total Expenditure: ₹9.02 crore (unchanged)
- Net Profit: ₹1.82 crore (unchanged)
- Earnings Per Share: ₹1.54 (unchanged)