5448142026-04-012026-06-305448142026-04-012026-06-30in-capmkt:OtherExpenses1Member5448142026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544814KNACKNOTLISTEDINE17QZ01016KNACK PACKAGING LIMITEDMain BoardEquity2026-04-012027-03-312026-08-092026-08-05INRMillionsQuarterlyFirst quarterSingle segmentPackaging2026-08-0915:30:002026-08-0916:00:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated2624590000231200002647710000181803000018520000-31612000015239000040260000986000003831600002194840000452870000045287000011093000022100001131400000339730000000-34450000305280000-260000030268000000001000000000103.053.05003.053.05Notes to Consolidated Unaudited Financial Results for the quarter ended June 30, 2026 <br /> <br /> 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) <br /> <br /> 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”. <br /> <br /> 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. <br /> <br /> 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” <br /> <br /> 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. <br /> <br /> 6. The figures for the corresponding previous periods have been regrouped / rearranged wherever necessary, to make them comparable. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> Other Expenses3831600001620000980000-2600000UnauditedtrueTalati & Talati LLPtrue2026-09-30