Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended September 30, 2026 and Half Year ended September 30, 2026

Nature of Filing / Announcement: Regulatory filing of unaudited financial results pursuant to SEBI LODR Regulations

Audit Opinion:

Clean review report - No qualifications or modifications. The statutory auditors, Maheshwari & Gupta, issued an unmodified limited review report for both standalone and consolidated financial results.

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹5,830.46 (vs ₹5,342.26 in Q2 FY26 - +9.14% YoY)
  • Total Income: ₹6,050.62 (vs ₹5,588.90 in Q2 FY26 - +8.26% YoY)
  • EBITDA: Not explicitly disclosed
  • Net Profit: ₹333.94 (vs ₹463.30 in Q2 FY26 - -27.92% YoY)
  • EPS: Not calculated in disclosure
  • Other Equity: ₹18,236.63 (vs ₹17,507.25 as of March 31, 2026)
  • Cash and Cash Equivalents: ₹88.14 (vs ₹227.06 as of March 31, 2026)
  • Debt: Short-term borrowings ₹100.56, Long-term borrowings ₹0, Total debt ₹100.56

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹11,411.56 (vs ₹10,554.89 in H1 FY26 - +8.11% YoY)
  • Total Income: ₹11,889.96 (vs ₹11,031.99 in H1 FY26 - +7.78% YoY)
  • Net Profit: ₹887.05 (vs ₹832.98 in H1 FY26 - +6.49% YoY)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹8,870.75 (vs ₹7,746.36 in Q2 FY26 - +14.52% YoY)
  • Total Income: ₹8,899.49 (vs ₹7,881.58 in Q2 FY26 - +12.91% YoY)
  • Net Profit: ₹200.19 (vs ₹525.57 in Q2 FY26 - -61.91% YoY)
  • Profit attributable to owners: ₹114.10 (vs ₹455.73 in Q2 FY26 - -74.97% YoY)
  • EPS: Basic and diluted EPS ₹0.72 (vs ₹2.90 in Q2 FY26)
  • Other Equity: ₹17,595.31 (vs ₹17,231.18 as of March 31, 2026)
  • Cash and Cash Equivalents: ₹108.62 (vs ₹345.75 as of March 31, 2026)
  • Debt: Non-current borrowings ₹3,798.04, Current borrowings ₹1,468.04, Total debt ₹5,266.08

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹17,071.20 (vs ₹15,369.10 in H1 FY26 - +11.07% YoY)
  • Total Income: ₹17,130.45 (vs ₹15,617.24 in H1 FY26 - +9.69% YoY)
  • Net Profit: ₹725.76 (vs ₹988.75 in H1 FY26 - -26.59% YoY)
  • Profit attributable to owners: ₹531.50 (vs ₹799.60 in H1 FY26 - -33.54% YoY)

Segment-wise Performance:

The company has identified "Manufacture and Sale of Corrugated Boxes" as the single operating segment for both standalone and consolidated financial statements as per Ind AS 108.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced in this filing.

Other Significant Information:

  • Worth Wellness Private Limited (wholly owned subsidiary) commenced commercial production on August 1, 2026
  • Pre-operative expenses of ₹554.21 lakhs incurred up to July 31, 2026 were capitalized in Property, Plant & Equipment
  • The subsidiary's revenue from August 1, 2026 to September 30, 2026 has been incorporated in consolidated results
  • Significant increase in investments: Standalone investments grew from ₹2,519.98 lakhs to ₹5,722.34 lakhs
  • Consolidated property, plant and equipment increased substantially from ₹7,971.54 lakhs to ₹19,263.62 lakhs
  • Capital work-in-progress of ₹7,862.54 lakhs reported in consolidated balance sheet

Entities included in consolidation:

  • Parent Company: Worth Peripherals Limited
  • Subsidiaries: Yash Packers (Partnership firm), Worth Wellness Private Limited (Wholly owned Subsidiary)

Exceptional Items:

No exceptional items or one-time adjustments reported for any period.

Change in Accounting Policy:

No change in accounting policy affecting comparability disclosed.

Management Outlook:

No forward-looking guidance or management outlook provided in this filing.