Financial Performance Highlights

Quarter Ended 30th September 2026 (Q2 FY2026):

  • Revenue from operations: ₹5,238.18 lakh (28.4% increase from ₹4,080.33 lakh in Q2 FY2025)
  • Other income: ₹6.26 lakh (down from ₹50.10 lakh in Q2 FY2025)
  • Total income: ₹5,244.44 lakh
  • Total expenses: ₹5,131.25 lakh (significant increase from ₹3,700.78 lakh in Q2 FY2025)
  • Profit before tax: ₹113.19 lakh (73.7% decrease from ₹429.65 lakh in Q2 FY2025)
  • Tax expense: ₹33.95 lakh
  • Net profit: ₹79.24 lakh (75.0% decrease from ₹317.54 lakh in Q2 FY2025)
  • Basic EPS: ₹1.59 (down from ₹6.40 in Q2 FY2025)

Half-Year Ended 30th September 2026 (H1 FY2026):

  • Revenue from operations: ₹9,431.72 lakh (24.6% increase from ₹7,568.29 lakh in H1 FY2025)
  • Other income: ₹39.67 lakh
  • Total income: ₹9,471.39 lakh
  • Profit before tax: ₹452.13 lakh (31.5% decrease from ₹660.56 lakh in H1 FY2025)
  • Net profit: ₹320.57 lakh (34.5% decrease from ₹489.52 lakh in H1 FY2025)
  • Basic EPS: ₹6.46 (down from ₹9.87 in H1 FY2025)

Expense Breakdown (Q2 FY2026)

  • Cost of materials consumed: ₹3,861.30 lakh
  • Purchase of stock-in-trade: ₹9.51 lakh
  • Employee benefit expense: ₹466.90 lakh
  • Finance costs: ₹93.56 lakh
  • Depreciation and amortization: ₹94.47 lakh
  • Other expenses: ₹710.36 lakh

Segment-wise Performance (Q2 FY2026)

Paper Sacks Segment:

  • Revenue: ₹3,111.99 lakh
  • Segment profit before tax and finance cost: ₹477.92 lakh

Flexible Laminates Segment:

  • Revenue: ₹2,113.22 lakh
  • Segment loss before tax and finance cost: ₹(271.64) lakh

Others Segment:

  • Revenue: ₹12.98 lakh
  • Segment profit: ₹0.46 lakh

Assets and Liabilities Position (as of 30th September 2026)

  • Total assets: ₹15,167.95 lakh (increase from ₹13,331.65 lakh as of 31st March 2026)
  • Inventories: ₹5,103.42 lakh
  • Trade receivables: ₹3,981.87 lakh
  • Cash and cash equivalents: ₹343.56 lakh
  • Total equity: ₹9,214.77 lakh
  • Borrowings (non-current): ₹1,007.22 lakh
  • Borrowings (current): ₹1,385.55 lakh
  • Trade payables: ₹3,007.60 lakh

Cash Flow Statement (H1 FY2026)

  • Cash flow from operating activities: ₹(183.50) lakh
  • Cash flow from investing activities: ₹(150.82) lakh
  • Cash flow from financing activities: ₹359.76 lakh
  • Net increase in cash: ₹25.44 lakh

Capital Structure

  • Paid-up equity share capital: ₹498.03 lakh (unchanged)
  • Face value per share: ₹10

Additional Information

  • The previous year/period figures have been regrouped and rearranged where necessary
  • Business segments identified as Paper Sacks, Flexible Laminates and others in accordance with Ind AS 108
  • No exceptional items reported during the period

#B&APackaging #Q2Results #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral