APT Packaging Limited has submitted its quarterly compliance certificate to BSE Limited for the quarter ended March 31, 2026, fulfilling requirements under SEBI (Depositories and Participants) Regulations, 2018. The submission, dated April 7, 2026, demonstrates the company's adherence to regulatory compliance standards.

Regulatory Compliance Submission

The compliance certificate was submitted under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018. Company Secretary CS Jyoti S. Bajpai signed the submission letter, which was addressed to BSE Limited's listing department.

Registrar and Transfer Agent Confirmation

MUFG Intime India Private Limited, formerly known as Link Intime India Private Limited, serves as the company's Registrar and Share Transfer Agent. The firm provided the compliance certificate dated April 3, 2026, confirming proper handling of dematerialization processes during the quarter.

The certificate confirms that securities received from depository participants for dematerialization during the quarter ended March 31, 2026, were properly processed and confirmed to the depositories. Sr. Vice President-Corporate Registry Ashok Shetty signed the confirmation on behalf of MUFG Intime India Private Limited.

Compliance Confirmations

The registrar's certificate provides several key confirmations regarding the company's securities handling:

• All securities received for dematerialization were confirmed (accepted/rejected) to depositories within prescribed timelines
• Securities comprised in certificates have been listed on stock exchanges where earlier issued securities are listed
• Security certificates received for dematerialization were properly mutilated and cancelled after verification
• Depository names were substituted in the register of members as registered owners within required timeframes

Corporate Information

APT Packaging Limited operates from Gut No. 76, village Pangra, Paithan Road, in Aurangabad, Maharashtra. The company maintains its corporate identification number as L24100MH1980PLC022746 and trades on BSE under code 506979. The submission reinforces the company's commitment to maintaining regulatory compliance and transparent corporate governance practices.

APT Packaging Limited announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating exceptional performance with significant year-on-year growth across key financial metrics. The company's board meeting held on January 27, 2026, approved the Q3FY26 results under Regulation 33 of SEBI listing obligations.

Financial Performance Highlights

The company delivered outstanding quarterly results with remarkable growth momentum. Net profit surged 802% year-on-year to Rs. 45.99 lakhs in Q3FY26 compared to Rs. 5.10 lakhs in the corresponding quarter of the previous year. This exceptional growth reflects the company's improved operational efficiency and market positioning.

Nine-Month Performance

For the nine months ended December 31, 2025, APT Packaging maintained strong momentum with total income reaching Rs. 1,561.72 lakhs compared to Rs. 916.61 lakhs in the corresponding period last year, marking a 70.4% increase. Net profit for the nine-month period stood at Rs. 92.41 lakhs, significantly higher than Rs. 26.99 lakhs achieved in the previous year.

Operational Analysis

The company's operational performance showed mixed trends during the quarter. While revenue from operations of Rs. 497.09 lakhs represented strong year-on-year growth, it declined from Rs. 588.54 lakhs in the previous quarter. Total expenses for Q3FY26 were Rs. 466.71 lakhs, with cost of material consumed being the largest component at Rs. 212.00 lakhs.

Capital Structure and Fund Utilization

The company's paid-up equity share capital increased substantially to Rs. 1,181.35 lakhs from Rs. 526.00 lakhs in the previous year, reflecting the preferential allotment completed during the financial year. APT Packaging raised Rs. 1,965.00 lakhs through preferential issues on May 8, 2025, with funds allocated for working capital requirements, debt repayment, expansion and modernization, and general corporate purposes.

Auditor Qualifications

The independent auditor's review report contained qualified opinions on three matters. The company has not provided for GST liability of Rs. 20.70 lakhs for financial year 2019-20, against which an appeal has been filed. Additionally, provision for doubtful debts of Rs. 11.45 lakhs remains outstanding, and leave encashment liabilities under new labour codes effective from November 21, 2025, have not been provided for.

Business Operations

APT Packaging Limited operates in the manufacturing of co-extruded tubes, which constitutes a single operating segment under Ind AS 108. The company resolved two investor complaints during the quarter and continues to focus on its core manufacturing operations from its facility located in Maharashtra.