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Apt Packaging Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2023

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Jun 2023

1. The unaudited financial results for the quarter ended 30th Juine 2023 have been reviewed by the Audit Committe at its meeting and approved at the meeting of Board of Directors held on 14.08.2023. The above results have been subjected to limited review by the statutory auditors of the company.
2. The above results have been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of Companies Act, 2013.
3. In the absence of virtual certainty of having taxable income in predictable future, as a matter of prudence, no deferred tax asset has been recognized as envisaged in Ind AS 12 on Taxes on Income.
4. There was one complaint received and resolved during the period.
5. The figures have been regrouped/rearranged wherever necessary.