Purity Flex Pack Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025. The Board of Directors approved these results during their meeting held on February 12, 2026, which commenced at 11:00 a.m. and concluded at 1:30 p.m.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results with revenue growth but significantly reduced profitability compared to the previous year.

Quarterly Revenue Analysis

Revenue from operations for Q3FY26 reached ₹3,443.29 lakhs, comprising gross sales of ₹3,441.64 lakhs and other operating income of ₹1.65 lakhs. This represents a year-on-year increase of 14.58% from ₹3,005.17 lakhs in Q3FY25. However, sequential performance showed a decline from Q2FY26's revenue of ₹3,755.45 lakhs.

Expense Structure and Profitability

Total expenses for the quarter amounted to ₹3,440.07 lakhs compared to ₹3,011.01 lakhs in Q3FY25. The major expense components included:

• Cost of Material Consumed: ₹2,439.11 lakhs (Q3FY25: ₹2,229.85 lakhs)
• Employee Benefits Expense: ₹384.05 lakhs (Q3FY25: ₹376.77 lakhs)
• Other Expenses: ₹434.45 lakhs (Q3FY25: ₹324.07 lakhs)
• Finance Cost: ₹56.74 lakhs (Q3FY25: ₹54.81 lakhs)
• Depreciation and Amortisation: ₹104.23 lakhs (Q3FY25: ₹97.77 lakhs)

The profit before tax stood at ₹9.70 lakhs, down from ₹22.79 lakhs in the corresponding quarter of the previous year. After accounting for tax expenses of ₹8.59 lakhs, the net profit for the quarter was ₹1.10 lakhs.

Nine-Month Performance

For the nine months ended December 31, 2025, the company demonstrated stronger overall performance:

Corporate Actions and Capital Structure

The company completed a significant bonus share issue during the period. The Board had recommended a bonus issue in the ratio of 2:1, which was approved and implemented in October 2025. The paid-up equity share capital increased to ₹322.02 lakhs from ₹107.34 lakhs, reflecting the allotment of 21,46,800 bonus equity shares of ₹10 each to eligible members on October 13, 2025.

Comprehensive Income and Other Details

Total comprehensive income for Q3FY26 was ₹5.78 lakhs, including other comprehensive income of ₹4.68 lakhs related to remeasurement of defined benefit plans. The company operates solely in the packaging business, representing a single reportable segment. The financial results have been prepared in accordance with Indian Accounting Standards and reviewed by statutory auditors Shah Mehta & Bakshi, Chartered Accountants.

Purity Flex Pack Limited has announced the opening of a special window for re-lodgement of physical share transfer requests, providing shareholders with an opportunity to complete previously rejected transactions. The initiative follows regulatory guidelines aimed at protecting investor interests and facilitating smoother investment processes.

SEBI Circular Implementation

The special window has been established in compliance with SEBI circular SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/97 dated July 2, 2025. This regulatory directive opens a dedicated facility for investors to resubmit transfer documentation that faced earlier rejections or processing issues.

Eligible Transfer Requests

The special window specifically accommodates transfer deeds that meet certain criteria related to their original submission timeline and rejection status. Shareholders can utilize this facility for transactions that encountered processing difficulties in the past.

Eligible requests include those that were:

• Lodged prior to the deadline of April 1, 2019
• Rejected due to document deficiencies
• Returned due to process issues
• Not attended to for various reasons

Regulatory Compliance and Documentation

Purity Flex Pack Limited has fulfilled its disclosure obligations under Regulation 30 read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company published advertisements regarding the special window in Financial Express English and Gujarati newspapers on Thursday, December 11, 2025.

Investor Communication Strategy

The company has implemented a comprehensive communication approach to ensure shareholders are adequately informed about this facility. Following an earlier newspaper advertisement dated August 1, 2025, the recent publication serves as part of ongoing shareholder communications to maximize awareness and participation in the special window program.

The initiative demonstrates Purity Flex Pack's commitment to facilitating ease of investing for investors and securing the rights of investors in securities they have purchased, as outlined in the SEBI circular's objectives.