Pakka Limited has announced its quarterly earnings call to discuss financial performance for the third quarter of fiscal year 2026. The company filed the official intimation on December 30, 2025, with both NSE and BSE exchanges in compliance with regulatory requirements.

Earnings Call Details

The analyst and investor video conference call is scheduled as a group meeting to review the company's financial performance comprehensively. Key details of the upcoming earnings call are outlined below:

Financial Performance Review Period

The earnings call will focus on discussing the company's financial performance for two specific periods. The management will present and analyze results for the third quarter ending December 31, 2025, as well as the nine-month period ending on the same date.

Regulatory Compliance

The announcement was made pursuant to Regulation 30 read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company has provided the meeting link and access details to ensure transparency and accessibility for all stakeholders.

Access Information

Participants can join the video conference through the provided Microsoft Teams link. The company has also made the information available on its official website at www.pakka.com for broader accessibility. The meeting credentials include both a numerical meeting ID and an alphanumeric passcode for secure access.

Company Communication

The official communication was signed by Sachin Kumar Srivastava, Company Secretary & Legal Head, and digitally authenticated on December 30, 2025. The company has requested all concerned parties to take note of this information and has ensured proper documentation as per regulatory requirements.

Pakka Limited has received approval from the National Company Law Tribunal (NCLT), Allahabad for the first motion petition regarding the merger of its wholly-owned subsidiary Pakka Impact Limited. The judgment was pronounced on December 9, 2025, and subsequently uploaded on the NCLT website on December 11, 2025.

NCLT Approval Details

The tribunal allowed the first motion application filed jointly by both companies for the scheme of amalgamation under Sections 230-232 of the Companies Act, 2013. The appointed date for the scheme is April 1, 2025, as mentioned in the amalgamation proposal.

Company Structure and Capital Details

Pakka Impact Limited, the transferor company, is an unlisted public limited company incorporated on February 27, 2014. The company is engaged in global impact assessment, research, data analytics, and technology innovation, particularly related to compostable packaging and its ecosystem.

Meeting Dispensations Granted

The NCLT dispensed with the requirement of convening meetings for various stakeholder groups, recognizing the parent-subsidiary relationship between the companies. Since Pakka Impact Limited is a wholly-owned subsidiary, no new shares will be issued pursuant to the merger.

Dispensations granted for:

• Equity shareholders meetings for both companies
• Secured and unsecured creditors meetings for both companies
• Individual notices to be served to creditors of the transferee company

Financial Position and Rationale

The merger aims to eliminate inter-corporate dependencies, reduce managerial expenditure, and achieve organizational efficiency. The transferor company has incurred losses with a negative net worth of ₹3.10 crores as of March 31, 2025, while the transferee company maintains a strong net worth of ₹489.43 crores.

Next Steps and Compliance

The company will now initiate subsequent steps required for obtaining final approval from NCLT. The transferee company must serve individual notices to its secured and unsecured creditors, inviting objections within 30 days. The second motion petition must include notices to statutory authorities including the Central Government, Registrar of Companies, Official Liquidator, BSE Limited, NSE Limited, and the Income Tax Department.

Strategic Benefits

The merger is expected to provide several strategic advantages including better leveraging of facilities and infrastructure, reduction in regulatory compliance requirements, and enhanced ability for business development and fund raising. The combined entity will benefit from economies of scale and improved operational efficiency while maximizing shareholder value.