Un-Audited financial results as required under Regulations 33 of SEBI LODR Regulations for the Quarter ended September, 30th, 2025 along with Limited Review report of Statutory Auditors ....
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Apt Packaging Ltd reported Q2 FY26 (quarter ended Sept 30, 2025) total income of Rs. 588.54 lakhs, more than doubling from Rs. 290.02 lakhs in Q2 FY25. Net profit for the quarter was Rs. 45.43 lakhs versus Rs. 5.50 lakhs a year ago. H1 FY26 income rose to Rs. 1,064.63 lakhs from Rs. 593.60 lakhs, with PAT of Rs. 26.42 lakhs vs Rs. 21.90 lakhs. The statutory auditor issued a qualified opinion with four observations: unprovided GST liability of Rs. 20.70 lakhs under appeal, doubtful debts of Rs. 11.45 lakhs not provided, inventory valuation not based on system records, and interest on unsecured loans not provided due to lender waivers. The board also accepted resignations of two independent directors (Gheverchand Bothara and Rupali Bothara) on completion of their tenure, and disclosed utilization of Rs. 18.15 crore out of Rs. 19.65 crore raised via preferential allotment in May 2025, mainly for debt repayment and working capital.
Strong top-line and profit growth is a positive signal, supported by debt reduction and equity infusion from the preferential issue. However, the qualified audit opinion, multiple qualifications on accounting practices, negative operating cash flow of Rs. 121 lakhs in H1, and departure of two independent directors introduce governance and quality-of-earnings concerns that shareholders should monitor.