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Apt Packaging Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2026

Auditor and Management Disclosures and Notes for the annual results dated 31 Mar 2026

1. The above results have been prepared as per Ind AS, which have been approved by Audit Committee at the meeting held on 25/04/2026 and taken on record and approved by the Board of Directors at their meeting held on 28/04/2026 at Chhatrapati Sambhajinagar (Aurangabad).

2. 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 Income Taxes.

3. The company Is engaged in the business of manufacturing Co-extruded Tubes which in the context of Ind AS 108 "Operating Segments” constitutes one single primary segment.

4. There was no investor complaint received during the quarter. There in no pending complaint at the year end.

5.The figures have been regrouped and rearranged wherever necessary.