BSEApt Packaging LtdHighNeutral
Announced Wed, 29 Apr · 11:33 IST

Board of Directors in their meeting 28th April, 2026 approved the Audited Financial Results for the Quarter and Year ended as on 31st March, 2026 along with Auditors Report and other agenda ....

Qualified OpinionRevenue Growth 20pctPat Growth 25pctRelated Party TransactionsResults View source PDF

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AI summary

Apt Packaging Ltd reported strong financial performance for FY 2025-26 with revenue from operations growing 64% to Rs. 2,250.11 lakhs from Rs. 1,369.79 lakhs in the previous year. Net profit surged over 425% to Rs. 160.63 lakhs from Rs. 30.58 lakhs. The auditors issued a Qualified Opinion citing three concerns: GST liability of Rs. 20.70 lakhs for FY 2019-20 under appeal, trade receivables/payables pending reconciliation, and non-provisioning of doubtful debts of Rs. 11.45 lakhs. The company raised Rs. 19.65 crores via preferential allotment in May 2025, utilizing funds for working capital, debt repayment, and expansion. Related party transactions were disclosed involving the Managing Director and promoter companies. No loan defaults were reported.

Likely market impact

The company showed impressive year-on-year growth in both revenue and profitability, though shareholders should note the qualified auditor opinion highlighting reconciliation issues and provisioning gaps. The reduction in borrowings from Rs. 2,340.09 lakhs to Rs. 653.53 lakhs indicates improved financial health.