Perfectpac Limited held a Board of Directors meeting on May 13, 2026, at which the board approved the audited financial results for the quarter and financial year ended March 31, 2026, in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Subsequently, on May 14, 2026, the company submitted copies of newspaper advertisements to BSE Limited, confirming publication of the audited financial results in Financial Express (English) and Jansatta (Hindi), in compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The advertisements are also available on the company's website at www.perfectpac.com . The statutory auditors, M/s V S S A & Associates, Chartered Accountants (Firm Registration No. 012421N), issued an unmodified audit opinion on the annual financial results. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) under Section 133 of the Companies Act, 2013.

Annual Financial Performance

For the financial year ended March 31, 2026, Perfectpac reported revenue from operations of Rs. 11,373.48 lakhs, compared to Rs. 11,345.88 lakhs in the previous year. Total income, including other income of Rs. 12.28 lakhs, stood at Rs. 11,385.76 lakhs against Rs. 11,366.35 lakhs in the prior year. The company's profit before exceptional items and tax was Rs. 432.81 lakhs, compared to Rs. 424.88 lakhs in the previous year. After accounting for exceptional items of Rs. 12.00 lakhs related to estimated past service costs under the New Labour Codes, profit before tax stood at Rs. 420.81 lakhs.

The following table summarises the key annual financial metrics:

Quarterly Performance

For the quarter ended March 31, 2026, Perfectpac reported revenue from operations of Rs. 2,964.52 lakhs, compared to Rs. 3,160.88 lakhs in the corresponding quarter of the previous year and Rs. 2,505.39 lakhs in the quarter ended December 31, 2025. Net profit for Q4 FY26 stood at Rs. 77.29 lakhs, against Rs. 68.45 lakhs in Q4 FY25. Basic and diluted EPS for the quarter was Rs. 1.16 (not annualised).

Balance Sheet Highlights

As at March 31, 2026, Perfectpac's total assets stood at Rs. 5,617.46 lakhs, compared to Rs. 4,984.97 lakhs as at March 31, 2025. Total equity increased to Rs. 3,973.93 lakhs from Rs. 3,753.15 lakhs in the previous year, supported by other equity of Rs. 3,840.67 lakhs. Non-current assets grew to Rs. 2,638.64 lakhs from Rs. 2,162.77 lakhs, while current assets rose to Rs. 2,978.82 lakhs from Rs. 2,822.20 lakhs.

Cash Flow Summary

For the year ended March 31, 2026, net cash from operating activities was Rs. 226.60 lakhs, compared to Rs. 407.15 lakhs in the previous year. Net cash used in investing activities was Rs. (493.37) lakhs, reflecting purchases of fixed assets of Rs. (278.36) lakhs and investments of Rs. (219.00) lakhs. Net cash from financing activities was Rs. 183.42 lakhs, supported by proceeds from long-term borrowings of Rs. 300.00 lakhs, partially offset by dividend and dividend tax paid of Rs. (66.60) lakhs and interest paid of Rs. (21.01) lakhs. Cash and cash equivalents as at March 31, 2026 stood at Rs. 44.15 lakhs, compared to Rs. 127.50 lakhs at the opening of the year.

Dividend Recommendation and Exceptional Items

The Board of Directors recommended a final dividend of Re. 1/- (i.e., 50%) per equity share of face value Rs. 2/- each for the financial year 2025-26, subject to shareholder approval at the ensuing Annual General Meeting. Exceptional items of Rs. 12.00 lakhs represent estimated past service cost charges related to employees' post-employment defined benefits, arising from the consolidation of multiple labour legislations into the New Labour Codes notified with effect from November 21, 2025. The company has classified this charge as exceptional given its non-recurring and regulatory nature. The company operates in a single reportable segment — Packaging — as per Ind AS 108.

Perfectpac Limited has submitted copies of newspaper advertisements to BSE Limited on May 08, 2026, pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The advertisements were published in 'Financial Express' (English) and 'Jansatta' (Hindi) on the same date, informing shareholders about two key investor-related initiatives — the IEPFA's 'Saksham Niveshak' campaign and a special window for re-lodgement of physical share transfer deeds.

IEPFA's Second 100 Days' Campaign — 'Saksham Niveshak'

The Investor Education and Protection Fund Authority (IEPFA), under the Ministry of Corporate Affairs (MCA), has launched its Second 100 Days' Campaign titled 'Saksham Niveshak', running from April 01, 2026 to July 09, 2026. The campaign specifically targets shareholders whose dividends have remained unpaid or unclaimed. In compliance with the IEPFA directive, Perfectpac Limited has initiated the campaign to reach out to such shareholders.

Shareholders with unpaid or unclaimed dividends, or those who need to update their Know Your Client (KYC) details, bank mandates, nominee information, or contact details, are requested to reach out through the following channels:

• Registrar and Share Transfer Agent (RTA): Skyline Financial Services Private Limited, D-153 A, 1st Floor, Okhla Industrial Area, Phase-I, New Delhi-110020; Tel: 011-40450193-97; Email: parveen@skylinert.com
• Nodal Officer of the Company: complianceofficer@perfectpac.com
• Company Website: www.perfectpac.com
• BSE Limited Website: www.bseindia.com

Shareholders are urged to update their details and claim unpaid or unclaimed dividends to prevent their shares from being transferred to the IEPFA.

Special Window for Re-Lodgement of Physical Share Transfer Deeds

In accordance with SEBI circular no. HO/38/13/11(2)2026-MIRSD-POD/1/3750/2026 dated January 30, 2026, a special window has been opened for re-lodgement of transfer deeds of physical securities. This window is available for a period of one year from February 05, 2026 to February 04, 2027, and is applicable to shareholders who sold or purchased securities prior to April 01, 2019 and whose transfer deeds were lodged prior to April 01, 2019 but were rejected, returned, or not processed due to deficiencies in documents or otherwise.

Securities transferred under this window will be mandatorily credited in dematerialised mode and will be subject to a lock-in period of one year from the date of registration of transfer. During this lock-in period, such securities shall not be transferred, lien-marked, or pledged.

The eligibility matrix for the special window is as follows:

The following cases will not be considered under this window:

• Cases involving disputes between the transferor and transferee
• Shares that have already been transferred to the Investor Education and Protection Fund (IEPF)

Shareholders are required to submit all necessary documents as specified in the SEBI circular to the Company's RTA, Skyline Financial Services Private Limited, at D-153A, 1st Floor, Okhla Industrial Area, Phase-I, New Delhi-110020 (helpline: 011-40450193-197; email: parveen@skylinert.com ), or directly to the Company at complianceofficer@perfectpac.com .

Regulatory Compliance and Submission Details

The disclosure was made by Nidhi, Company Secretary and Compliance Officer of Perfectpac Limited, and was digitally signed on May 08, 2026. The submission was addressed to BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001. All shareholders are additionally requested to update their KYC details with the Company, RTA, or Depository Participants.