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 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
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 30-10-2026   11:00:00
End date and time of board meeting 30-10-2026   13:55:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,870.75 17,071.20
Other income 28.74 59.25
Total income 8,899.49 17,130.45
2 Expenses
(a) Cost of materials consumed 6,559.96 12,483.19
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 12.02 (6.40)
(d) Employee benefit expense 575.61 1,090.81
(e) Finance costs 29.77 63.98
(f) Depreciation, depletion and amortisation expense 256.14 421.60
(f) Other Expenses
1 Other Expenses 1,084.14 1,896.70
Total other expenses 1,084.14 1,896.70
Total expenses 8,517.64 15,949.88
3 Total profit before exceptional items and tax 381.85 1,180.57
4 Exceptional items 0.00 0.00
5 Total profit before tax 381.85 1,180.57
6 Tax expense
7 Current tax 200.32 483.81
8 Deferred tax (18.66) (29.00)
9 Total tax expenses 181.66 454.81
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 200.19 725.76
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 200.19 725.76
17 Other comprehensive income net of taxes 0.51 1.02
18 Total Comprehensive Income for the period 200.70 726.78
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 114.10 531.50
Total profit or loss, attributable to non-controlling interests 86.09 194.26
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 114.32 531.94
Total comprehensive income for the period attributable to owners of parent non-controlling interests 86.38 194.84
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 0.72 3.37
Diluted earnings (loss) per share from continuing operations 0.72 3.37
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 0.72 3.37
Diluted earnings (loss) per share from continuing and discontinued operations 0.72 3.37
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 and half year ended September 30, 2026 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors at their respective meetings held on October 30, 2026. The statutory auditors of the Company have reviewed these consolidated financial results pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015, as amended. 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 Group 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 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. 5 During the period under review Worth Wellness Private Limited (the wholly owned subsidiary company) has started commercial production of its manufacturing unit situated at Industrial area Mohana, District Indore. The revenue from operations for the period from 01/8/2026 to 30/09/2026 have been incorporated in the consolidated results of the Company. The peroperative expenses incurred upto the date of production, ie 31/07/2026 of Rs. 554.21 lakhs have been capitalised in the Property, Plant & Equipments.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 19,263.62
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 12.81
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial assets 122.27
Total of other non-current financial assets 122.27
Total non-current financial assets 122.27
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 378.82
Total of other non-current assets 378.82
Total non-current assets 19,777.52
2 Current assets
Inventories 2,725.99
Current financial asset
Current investments 0.00
Trade receivables, current 4,665.73
Cash and cash equivalents 108.62
Bank balance other than cash and cash equivalents 1,436.62
Loans, current 0.00
Other current financial assets
Total of other current financial assets 31.67
Total current financial assets 6,242.64
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,101.05
Total of other current assets 1,101.05
Total current assets 10,069.68
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 29,847.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,575.10
Other equity 17,595.31
Total equity attributable to owners of parent 19,170.41
Non controlling interest 1,860.49
Total equity 21,030.90
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,798.04
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 89.66
Total of other non-current financial liabilities 89.66
Total non-current financial liabilities 3,887.70
Provisions, non-current 98.66
Deferred tax liabilities (net) 918.26
Deferred government grants, Non-current
Other non-current liabilities
1 Other financial liabilities 701.80
Total of other non-current liabilities 701.80
Total non-current liabilities 5,606.42
Current liabilities
Current financial liabilities
Borrowings, current 1,468.04
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 49.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,184.87
Total Trade payable 1,233.87
Other current financial liabilities
1 Lease liabilities 1.18
Total of other current financial liabilities 1.18
Total current financial liabilities 2,703.09
Other current liabilities 421.01
1 Other current liabilities 421.01
Total of other current liabilities 421.01
Provisions, current 12.76
Current tax liabilities (Net) 73.02
Deferred government grants, Current
Total current liabilities 3,209.88
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 8,816.30
Total equity and liabilites 29,847.20
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 0.24 0.48
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 (0.75) (1.50)
5 Total Other comprehensive income 0.51 1.02



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,180.57
Adjustments for reconcile profit (loss)
Adjustments for finance costs 63.98
Adjustments for decrease (increase) in inventories (921.42)
Adjustments for decrease (increase) in trade receivables, current (916.57)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (389.90)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 27.20
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 291.97
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 105.41
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 421.60
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 6.40
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 59.25
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 4.42
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,366.16)
Net cash flows from (used in) operations (185.59)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 538.37
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (723.96)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 30.43
Purchase of property, plant and equipment 4,128.81
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 230.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 27.58
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3,407.26
Net cash flows from (used in) investing activities (433.54)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,351.65
Repayments of borrowings 145.99
Payments of lease liabilities 5.02
Dividends paid 157.33
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (122.94)
Net cash flows from (used in) financing activities 920.37
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (237.13)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (237.13)
Cash and cash equivalents cash flow statement at beginning of period 345.75
Cash and cash equivalents cash flow statement at end of period 108.62