BSEApt Packaging LtdMediumNeutral
Announced Wed, 12 Nov · 23:51 IST

Clarification for missing information due to technical and clerical mistakes in the outcome of Board meeting held on 10th November, 2025 and other minor matters

Qualified OpinionRevenue Growth 20pctPat Growth 25pctRelated Party TransactionsContingent Liabilities IncreasedNegative Operating CashflowResults View source PDF

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Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Apt Packaging Ltd has submitted a clarification to BSE regarding the Q2 and Half-Year FY26 results (ended September 30, 2025) originally filed on November 10, 2025. The company says a missing UDIN number on the fund utilization certificate, a PDF formatting issue with the Related Party Transaction annexure, and clerical mistakes in heading columns have been corrected. Importantly, the company confirms there is no change to any financial figures or the content of the results. The underlying results show revenue from operations of Rs. 568.54 lakhs in Q2 FY26 (vs Rs. 290.02 lakhs in Q2 FY25) and Rs. 1,064.63 lakhs for H1 FY26 (vs Rs. 593.60 lakhs in H1 FY25). Net profit for Q2 was Rs. 45.43 lakhs (vs Rs. 5.50 lakhs) and Rs. 46.42 lakhs for H1 (vs Rs. 23.74 lakhs). The auditor has given a qualified opinion, flagging an unprovided GST liability of Rs. 20.70 lakhs from FY20, Rs. 11.45 lakhs of doubtful debts, manual inventory valuation, and unpaid interest on related-party loans.

Likely market impact

For shareholders: the actual numbers are unchanged from the November 10 filing, so no new financial impact. The strong top-line and profit growth year-on-year is positive, but the qualified audit opinion, negative operating cash flow of Rs. 121 lakhs in H1, and ongoing contingent tax/recovery items are risks investors should track.