| Scrip Code | 544814 |
|---|---|
| NSE Symbol | KNACK |
| MSEI Symbol | NOTLISTED |
| ISIN | INE17QZ01016 |
| Name of company | KNACK PACKAGING 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 | 09-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-08-2026 |
| 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 | Packaging |
| Start date and time of board meeting | 09-08-2026 15:30:00 |
| End date and time of board meeting | 09-08-2026 16:00:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 26,245.90 | 26,245.90 | |
| Other income | 231.20 | 231.20 | |
| Total income | 26,477.10 | 26,477.10 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 18,180.30 | 18,180.30 |
| (b) | Purchases of stock-in-trade | 185.20 | 185.20 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (3,161.20) | (3,161.20) |
| (d) | Employee benefit expense | 1,523.90 | 1,523.90 |
| (e) | Finance costs | 402.60 | 402.60 |
| (f) | Depreciation, depletion and amortisation expense | 986.00 | 986.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 3,831.60 | 3,831.60 |
| Total other expenses | 3,831.60 | 3,831.60 | |
| Total expenses | 21,948.40 | 21,948.40 | |
| 3 | Total profit before exceptional items and tax | 4,528.70 | 4,528.70 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 4,528.70 | 4,528.70 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,109.30 | 1,109.30 |
| 8 | Deferred tax | 22.10 | 22.10 |
| 9 | Total tax expenses | 1,131.40 | 1,131.40 |
| 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 | 3,397.30 | 3,397.30 |
| 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 | (344.50) | (344.50) |
| 16 | Total profit (loss) for period | 3,052.80 | 3,052.80 |
| 17 | Other comprehensive income net of taxes | (26.00) | (26.00) |
| 18 | Total Comprehensive Income for the period | 3,026.80 | 3,026.80 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 10,000.00 | 10,000.00 | |
| 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 | 3.05 | 3.05 | |
| Diluted earnings (loss) per share from continuing operations | 3.05 | 3.05 | |
| 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 | 3.05 | 3.05 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.05 | 3.05 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to Consolidated Unaudited Financial Results for the quarter ended June 30, 2026 1. These consolidated unaudited financial results of Knack Packaging Limited (the holding company) have been prepared in accordance with the recognition and measurement principles as laid down in Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. These results are available on the Company's website www.knackpackaging.com. The Consolidated unaudited financial results includes the following entities: Knack Packaging SA (RF) PTY Ltd. (Subsidiary) and Sayem Knack S.A. de C.V. (Joint Venture) 2. The Group has adopted Ind AS from April 01, 2023 and the date of transition to Ind AS is April 01, 2022. These being the first financial statements in compliance with Ind AS the impact of transition has been accounted for in opening reserves and comparable periods have been restated in accordance with Ind AS 101 – “First-time Adoption of Indian Accounting Standards”. 3. The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on August 09, 2026, and have been reviewed by the Statutory Auditors of the Company and have expressed an unmodified opinion on these unaudited consolidated financial results. 4. In accordance with Ind AS 19-Employee benefits, changes to employee benefit plans amounting to INR 10.77 million, resulting from the new Labour Codes were treated as plan amendments, requiring immediate recognition of the past service cost as expense in the statement of profit and loss for the year ended March 31, 2026. The Company continues to monitor the finalization of Central/State rules and clarifications from the Government on other aspects of the Labor Codes and would provide appropriate accounting effects on the basis of such developments as needed. The Company has presented the incremental impact of Rs. 10.77 million related to Employee Benefit Obligations under “Exceptional item” 5. The figures for the quarter ended March 31, 2026 were the balancing figures between audited figures in respect of full financial year and the year to date figures upto the third quarter of the previous financial year. 6. The figures for the corresponding previous periods have been regrouped / rearranged wherever necessary, to make them comparable. 7. The holding company is engaged in the business of manufacturing packaging products. The Chief Operating Decision Maker (CODM) monitors and reviews the operating results of the company as a whole for the purpose of making decisions about resource allocation and performance assessment. Accordingly, segment information as required under Ind AS 108 is not applicable. 8. The holding company entered into a joint venture agreement on April 28, 2025, with “Sacos Y Empaques Internacionales S.A. de C.V.” (holding 40% interest) and “Mauricio Ferretis Diaz Infante” (holding 10% interest) to establish a jointly controlled entity named Sayem Knack S.A. de C.V., in which the holding company holds a 50% ownership interest. Sacos Y Empaques Internacionales S.A. de C.V. a key strategic customer of the holding company is engaged in the manufacture of packaging products in Mexico and is not a publicly listed entity. On August 6, 2025, the holding company fulfilled its capital commitment of USD 0.5 Million towards the jointly controlled entity. Subsequently, on December 30, 2025, the equity interests held by “Sacos Y Empaques Internacionales S.A. de C.V.” and “Mauricio Ferretis Diaz Infante” in the joint venture were transferred to Bessher Holding S.A.P.I. de C.V. The said transfer was duly approved by the shareholders of the joint venture. Post transfer Company is holding 50% interest and Bessher Holding S.A.P.I. de C.V. is holding 50% interest. 9. The holding company has incorporated, Knack Packaging (FZC) SPC, in Oman on September 15, 2025. The entity did not commence any business operations, no bank account was opened, and no funds were remitted by the Company towards subscription of share capital or for any other purpose. Subsequently, the holding company initiated the process of closure of above entity in March 2026 and the entity was placed under liquidation on May 24, 2026 in the official gazette. 10. The holding company had approved capitalization of free reserves for issuance of 19 bonus shares for every one fully paid-up equity share having a face value of Rs. 10 each on May 14, 2025. Accordingly, the Company issued 9,50,00,000 shares as fully paid-up Bonus shares. 11. The holding company has completed its Initial Public Offering (IPO) of 2,58,65,164 equity shares of face value of Rs. 10 each at an issue price of Rs. 170 per share (including a share premium of Rs. 160 per share). The issue comprised of a fresh issue of 2,23,65,164 equity shares aggregating to Rs. 3,800 million and an offer for sale of 35,00,000 equity shares by selling shareholders aggregating to Rs. 595 million. The holding company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on July 08, 2026. 12. The figures for corresponding quarter ended June 30, 2025 and for the preceding quarter ended March 31, 2026 were not subjected to Limited Review by the statutory auditors, as the Parent Company was not listed during the respective periods. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 16.20 | 16.20 |
| 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 | 9.80 | 9.80 |
| 5 | Total Other comprehensive income | (26.00) | (26.00) |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Talati & Talati LLP | Yes | 30-09-2026 | ||
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