Financial Performance (FY 2025-26 vs FY 2024-25)

  • Revenue from Operations: ₹2,724.14 lakhs (previous year: ₹3,012.31 lakhs) - decline of 9.57%
  • Other Income: ₹34.24 lakhs (previous year: ₹25.82 lakhs)
  • Total Income: ₹2,758.38 lakhs (previous year: ₹3,038.13 lakhs)
  • Profit Before Tax: ₹52.18 lakhs (previous year: ₹85.26 lakhs)
  • Profit After Tax: ₹51.43 lakhs (previous year: ₹85.16 lakhs)
  • Earnings Per Share: ₹0.23 (previous year: ₹0.39)
  • Reserves & Surplus: ₹91.83 lakhs (previous year: ₹40.41 lakhs)
  • Net Worth: ₹2,291.71 lakhs (previous year: ₹2,240.29 lakhs)

Key Financial Ratios (Significant Changes >25%)

  • Debt-Equity Ratio: 0.06 times (from 0.09 times) - decreased 28.80%
  • Return on Equity: 2.27% (from 3.87%) - decreased 41.43%
  • Net Profit Ratio: 1.89% (from 2.83%) - decreased 33.22%
  • Return on Investment: 11.24% (from 5.40%) - increased 108.32%

Dividend and Reserves

  • No dividend recommended for FY 2025-26
  • No amount transferred to General Reserve

Capital Structure

  • Authorized Share Capital: ₹22,00,00,000 (2,20,00,000 equity shares of ₹10 each)
  • Paid-up Share Capital: ₹21,99,88,320 (2,19,98,832 equity shares of ₹10 each)
  • No changes in share capital during the year

Operational Highlights

  • Single segment company: Manufacturing of Corrugated Boxes and Trading of Kraft Paper, Duplex Paper and Low-Density Plastic Rolls
  • Revenue decline attributed to softer realizations and demand conditions in packaging segment
  • Finance costs increased to ₹57.12 lakhs (from ₹35.82 lakhs)
  • 14 permanent employees as of March 31, 2026
  • Employee benefit expenses: ₹198.66 lakhs (previous year: ₹189.96 lakhs)

Board and Governance

  • Board Composition: 6 Directors (3 Executive, 3 Non-Executive Independent)
  • Board Meetings: 6 meetings held during FY 2025-26
  • Changes in Board:
  • Mr. Ashok Mehta re-appointed as Independent Director
  • Mr. Kunal Shah ceased as Independent Director (Dec 9, 2025)
  • Mr. Naresh Bhuva appointed as Additional Independent Director (Feb 12, 2026)
  • Key Managerial Personnel:
  • Mr. Keval Goradia (Chairman & Managing Director)
  • Ms. Pooja Goradia (CFO)
  • Ms. Arushi Lakhotia (Company Secretary)
  • Mrs. Payal Goradia retires by rotation and offers herself for re-appointment

Auditors and Compliance

  • Statutory Auditor: M/s. Keyur Shah & Associates (FRN: 333288W) - unmodified report
  • Internal Auditor: M/s. Makwana Sweta & Associates
  • Secretarial Auditor: M/s. M.R. Bhatia & Co. - unmodified report
  • No instances of fraud reported
  • No material orders from regulators/courts
  • Adequate internal financial controls maintained

Related Party Transactions

Transactions with related parties totaling ₹647.04 lakhs, including:

  • Remuneration to directors: ₹63.00 lakhs
  • Sales to Packwell Enterprise LLP: ₹274.85 lakhs
  • Purchases from Packwell Enterprise LLP: ₹207.61 lakhs
  • Job work from Packwell Enterprise LLP: ₹50.44 lakhs
  • Loans from directors: ₹43.43 lakhs
  • Loan repayments to directors: ₹53.29 lakhs

Significant Developments

  • Proposed Sale of Vapi Unit: Manufacturing unit at Vapi, Gujarat (4 industrial plots totaling 4,016.54 sq mts) proposed for sale for up to ₹15 crore
  • Rationale: Underutilized asset, fund requirement for working capital and debt reduction
  • May involve related party transaction if purchased by promoters
  • Requires shareholder approval under Section 180(1)(a) of Companies Act, 2013

AGM Details

  • 8th Annual General Meeting: September 29, 2026, through VC/OAVM
  • Ordinary Business: Adoption of financial statements, re-appointment of director retiring by rotation
  • Special Business:
  • Appointment of Mr. Naresh Bhuva as Independent Director
  • Approval for material related party transactions with promoters
  • Approval for sale of Vapi manufacturing unit

Other Disclosures

  • No deposits accepted from public
  • No loans, guarantees or investments under Section 186
  • No amounts transferred to IEPF
  • No CSR obligation applicable
  • No sexual harassment complaints received
  • Equity shares 99.99% dematerialized