BOARD OF DIRECTORS APPROVED THE QUARTERLY AND HALF YEARLY FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED AS ON 30TH SEPTEMBER, 2026 AND OTHER AGENDA OF THE MEETING

CIN: L24100MH1980PLC022746 Ref. No.: APT/2026-27/CS/20 DATE: 31st Oct-2026 THE MANAGER – LISTING COMPLIANCE BSE Limited PHIROZE JEEJEEBHOY TOWERS DALAL STREET, MUMBAI – 400 001 SCRIP CODE: 506979 Sub: Outcome of board meeting held on 31st October, 2026 under regulations 30 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations). Dear Sir/Madam, This is to inform in terms of Regulation 30 and Regulation 33 read with Schedule III of SEBI (Listing Obligations and disclosures Requirements) Regulations 2015 (SEBI LODR Regulations) the board of Directors of the company at their meeting held today i.e 31st October, 2026 has inter alia considered and approved: - 1. Un-Audited Quarterly and Half Yearly financial results as required under Regulations 33 of SEBI LODR Regulations for the Quarter and Half year ended as on 30th September, 2026 along with Limited Review report of Statutory Auditors thereon. Enclosed herewith :- 2. Un-Audited Financial Results (Standalone) along with the Limited Review Report of the Statutory Auditor – Annexure-A 3. Other matter as per agenda The board meeting commenced at 12.00 Noon and concluded at 05.30 PM The above is for your information and dissemination to the public at large. For APT PACKAGING LIMITED CS Jyoti Bajpai Company Secretary Meb. No. A-69029 Enclosures: Annexure A- Limited Review Report and Un-Audited Quarterly Results Annexure B – Statement of Deviation or Variation Annexure C – Disclosure of Outstanding Loan Defaults Annexure D-Format for Related Party Transactions Annexure E- Statement of Impact of Audit Qualifications % Gautam N Associates Chartered Accountants 30, GNA House, Behind ABC Complex, Manmandir Travels Lane, Adalat Road, Aurangabad - 431 001 Annexure-A INDEPENDENT AUDITOR'S REVIEW REPORT ON THE QUARTERLY AND YEAR TO DATE UNAUDITED STANDLONE IND-AS FINANCIAL RESULTS OF THE COMPANY PURSUANT TO REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATION 2015, AS AMENDED. Review Report to The Board of Directors, Apt Packaging Limited Chhatrapat Sambhajingar. 1. We have reviewed the accompanying statement of unaudited financial results of APT Packaging Limited for the quarter ended 30th September 2026 and year to date results for the period 1st April 2026 to 30th September 2026 (‘The Statement’) being submitted by the Company pursuant to the requirements of regulation 33 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation 2015 as modified. - 2. This standalone statement which is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared in accordance with Ind-AS 34- ‘Interim Financial Reporting' prescribed under section 133 of the Companies Act., 2013 (the Act) read with relevant rules issued there under and other recognized accounting practices and policies generally accepted in India. Our responsibility is to issue a report on these standalone financial statements based on our review. 3. We conducted our review of the standalone Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the standalone financial statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. & office@cagna.org @ gautam@cagna.org Mumbai Office : 404, Neelkanth Business Park, ‘A" - Wing, & 0240-2343800,4 +91 98223 43800 Vidyavihar Rly Station (W), Mumbai-86. 1 : +91 97642 43800 @ www.cagna.in 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying standalone statement of unaudited financial results prepared in accordance with applicable accounting standards s specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules made thereunder and other accounting principles generally accepted in India and other recognizéd accounting practices and policies has, except our observations as mentioned in para 5 below, not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Observations: The company has not provided for doubtful debts of Rs. 11.45 Lakhs. For Gautam N Associates Gautam Nandawat Q4ANGh® Partner M No: 032742 UDIN : 26032742MHMV JR5446 Place: Chhatrapati Sambhajinagar Date: 31st October 2026 Regd Office: Gut No. 76, Village Pangra, Paitha nA P RoT a dP ,A C TqK .A PG aI iN thG a nL ,I CM hI hT aE tD r apati Sambhajinagar (Aurangabad) MH 431106 UNAUDITED FINANCIAL RESULT: 'S FOR THE QUARTER AND HALF YEAR ENDED ON 30.09.2026 CIN: L24100MH1980PLC022746 (Rs. In lakhs) Stsbini{ardculsrs For the Quartor Endod For Six Months Ended | For the Year Ended 30.09.2026] 30.06.2026] 30.09.2025| 30.09.2026[ 30.09.2025| __31.03.2026 Unaudited | Unaudited | Unauditod | Unaudited | Unaudited Audited 0 Income. a) Income from Operations 130815 | 107449 | 588.54 | 2,382.64 | 1,064.63 2,250.11 b) Other Operating Income N ) N - N & Total Income 1,308.16 | 1,074.49 | 688.64 | 2,382.64 | 1,064.63 2,250.11 0 Expenses a) Purchases of Stock-in-trade 63.53 1733 1.48 80.87 1.70 585 2) Cost of Material Consumed 607.52 512.80 265.40 | 1,120.32 483.16 997.41 b) Changes in inventory 248| (2485 2807 (2237 2470 20.14 c) Employee benefit expenses 87.35 76.53 59.80 | 163.88 | 12035 260.06 d) Depreciation and Amortisation expense 34.03 33.44 30.96 67.47 60.51 124.45 f) Other Expenses 294.20 27717 168.76 571.37 336.27 655.42 |T otal Expenses 1,089.12 892.42 554.48 | 1,981.54 | 1,026.69 2,081.33 i Profit/(Loss) from operations before other income, finance | 219.03 | 182.07 34.06 | 40111 37.05 168.77 cost and Exceptional Items (I-ll) v Other Income 4.00 914 20.70 1315 29.93 3454 v Profit/(Loss) from ordinary activities before finance cost 223.04 | 191.22 5476 | 41425 67.88 203.31 and Exceptional Items (I+v) Vi Finance Cost 1126 957 933 20.83 21.46 4269 VIl |Profit/(Loss) from ordinary activities after Finance cost (vV- | 211.78 | 181.65 45.43 | 39342 46.42 160.63 VIll__[Exceptional tems Income/(Expenses) - - - - : X |Profit(Loss) from Ordinary Activities befors tax (VI+Vill) 211.78 | 18165 4543 | 39342 46.42 160.63 X Tax Expense 2) Current Tax - - - : = - b) Income Tax for Prior Period - - - . - - ) Deferred Tax : - R . R . Total tax expense - S - = - - X Net Profit/(Loss) from ordinary activities after tax (IX-X) 211.78 | 18165 4543 | 30342 46.42 160.63 XI___|Extraordinary Items (net of Tax) - - - - - - XII__|Net Profiti(Loss) for the period (XI-XIl) 211.78 | 18165 4543 | 393.42 46.42 16063 XV |Other Comprehensive (Income)/ Expenses Items that will not be reclassified to profit and Loss a) Remeasurement of post employment benefit obligations 222 222 (1.51) 444 (1.51) (324) b) Income Tax relating to items that will not be reclasiified to ~ = - - = - profit and loss Items that will be reclassified to profit and Loss 2) Remeasurement of Investments 239 (1.29) (0.56) 1.10 033 059 b) Income Tax relating to items that will be reclasiified to profit B : = - - = and loss. Total Comprehensive Income 461 093 (2.07) 554 [Showing first 8,000 characters — download PDF for full document]