Integrated Filing — IndAS



General information about company

Scrip Code 544577
NSE Symbol WORTHPERI
MSEI Symbol NOTLISTED
ISIN INE196Y01018
Name of company Worth Peripherals Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 04-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment The Company has only one reportable segment namely ‘Manufacture and Sale of Corrugated Boxes’ as per Ind AS 108 – Operating Segments.
Start date and time of board meeting 04-08-2026   11:00:00
End date and time of board meeting 04-08-2026   14:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,200.45 8,200.45
Other income 30.51 30.51
Total income 8,230.96 8,230.96
2 Expenses
(a) Cost of materials consumed 5,923.23 5,923.23
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (18.42) (18.42)
(d) Employee benefit expense 515.20 515.20
(e) Finance costs 34.21 34.21
(f) Depreciation, depletion and amortisation expense 165.46 165.46
(f) Other Expenses
1 Other Expenses 812.56 812.56
Total other expenses 812.56 812.56
Total expenses 7,432.24 7,432.24
3 Total profit before exceptional items and tax 798.72 798.72
4 Exceptional items 0.00 0.00
5 Total profit before tax 798.72 798.72
6 Tax expense
7 Current tax 283.49 283.49
8 Deferred tax (10.34) (10.34)
9 Total tax expenses 273.15 273.15
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 525.57 525.57
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 525.57 525.57
17 Other comprehensive income net of taxes 0.51 0.51
18 Total Comprehensive Income for the period 526.08 526.08
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 417.40 417.40
Total profit or loss, attributable to non-controlling interests 108.17 108.17
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 417.62 417.62
Total comprehensive income for the period attributable to owners of parent non-controlling interests 108.46 108.46
21 Details of equity share capital
Paid-up equity share capital 1,575.10 1,575.10
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.65 2.65
Diluted earnings (loss) per share from continuing operations 2.65 2.65
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.65 2.65
Diluted earnings (loss) per share from continuing and discontinued operations 2.65 2.65
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES TO RESULTS: 1 The above consolidated financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on August 04, 2026 in terms of Regulation 33 of SEBI (Listing obligations and Disclosure Requirements) Regulation, 2015. 2 The above consolidated financial results have been prepared in accordance with the recognition and measurement principles stated therein and prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder, Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended and other accounting principles generally accepted in India and in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended. 3 The Company has identified Manufacture and Sale of Corrugated Boxes as the single operating segment for the continued operations in the standalone and consolidated financial statement as per Ind AS-108 - Operating Segments. 4 The figures for the quarter ended 31st March, 2026 are balancing figures between audited figures in respect of full financial year ended 31st March, 2026 and unaudited published figure up to 31st December, 2025 being the end of third quarter of the financial year which were subjected to limited review. 5 During the financial year ended March 31, 2026, Worth Wellness Pvt. Ltd., a wholly owned subsidiary of the Company, recognized an exceptional expense amounting to Rs.20.44 lakhs pertaining to an earlier year in respect of an abandoned project. 6 The company is having control over the subsidiary entities “M/s Yash Packers, Mumbai” and Worth Wellness Private Limited, Indore and results have been consolidated as per Ind AS 110- “Consolidated Financial Statements” notified under section 133 of the Companies Act, 2013.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 (i) Gain/(Loss) on remeasurement of the defined benefit plans 0.75 0.75
2 (ii) Income tax effect on above (0.24) (0.24)
Total Amount of items that will not be reclassified to profit and loss 0.51
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.51 0.51